https://www.taxtmi.com/caselaws?id=188983 The court upheld the decision to grant deductions under Section 80HHC of the Income-tax Act, 1961, excluding sales tax and excise duty from the total turnover. The court found that the assessee had declared in writing that the turnover included these amounts, justifying their exclusion for deductions. Relying on precedent and consistent judicial interpretation, the court dismissed the case, affirming the legality of the deductions granted by the Assessing Officer, CIT (Appeals), and the Tribunal. en-us Mon, 08 Aug 2005 00:00:00 +0530 Thu, 22 Dec 2016 15:14:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188983 The court upheld the decision to grant deductions under Section 80HHC of the Income-tax Act, 1961, excluding sales tax and excise duty from the total turnover. The court found that the assessee had declared in writing that the turnover included these amounts, justifying their exclusion for deductions. Relying on precedent and consistent judicial interpretation, the court dismissed the case, affirming the legality of the deductions granted by the Assessing Officer, CIT (Appeals), and the Tribunal. Case-Laws Income Tax Mon, 08 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188983