https://www.taxtmi.com/caselaws?id=11568 The court held that amounts received for quality claim and raw nut claim do not form part of the turnover for computing deduction under section 80HHC. The turnover under section 80HHC is limited to sales and purchases, excluding income not related to sales. The Tribunal's decision was upheld, dismissing the Department's appeal. en-us Tue, 11 Dec 2001 00:00:00 +0530 Sat, 30 Jan 2010 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11568 The court held that amounts received for quality claim and raw nut claim do not form part of the turnover for computing deduction under section 80HHC. The turnover under section 80HHC is limited to sales and purchases, excluding income not related to sales. The Tribunal's decision was upheld, dismissing the Department's appeal. Case-Laws Income Tax Tue, 11 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11568