https://www.taxtmi.com/caselaws?id=193135 The Supreme Court clarified that excise duty and sales tax should not be included in the total turnover for deduction under section 80HHC. Consultancy fees linked to export business are not automatically excluded from profits for deduction. The deduction based on a disclaimer certificate from an Export House requires further examination to determine eligibility. The Tribunal partially allowed the Revenue's appeal, remanding specific issues for fresh assessment by the Assessing Officer. en-us Wed, 27 Oct 2010 00:00:00 +0530 Fri, 14 Jul 2017 16:25:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193135 The Supreme Court clarified that excise duty and sales tax should not be included in the total turnover for deduction under section 80HHC. Consultancy fees linked to export business are not automatically excluded from profits for deduction. The deduction based on a disclaimer certificate from an Export House requires further examination to determine eligibility. The Tribunal partially allowed the Revenue's appeal, remanding specific issues for fresh assessment by the Assessing Officer. Case-Laws Income Tax Wed, 27 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193135