https://www.taxtmi.com/caselaws?id=6570 SC held that "turnover" for deduction under s.80HHC(3)(b) must be given its plain meaning and includes excise duty and sales tax when computing total turnover. Relying on the earlier SC view, the court rejected the appellant's contention that those taxes excluded from turnover and found no need for external aids of interpretation. The appeal was dismissed as without merit. en-us Mon, 23 Jul 2007 00:00:00 +0530 Mon, 15 Sep 2025 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6570 SC held that "turnover" for deduction under s.80HHC(3)(b) must be given its plain meaning and includes excise duty and sales tax when computing total turnover. Relying on the earlier SC view, the court rejected the appellant's contention that those taxes excluded from turnover and found no need for external aids of interpretation. The appeal was dismissed as without merit. Case-Laws Income Tax Mon, 23 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6570