https://www.taxtmi.com/caselaws?id=12682 Calcutta HC held that octroi, sales tax and excise duty must be excluded from total turnover when computing deduction under section 80HHC. Applying principles of statutory construction, the court found that definitions and levies under separate enactments cannot be imported into section 80HHC, and therefore upheld the Tribunal's view. The reference was answered in favour of the assessee and against the Revenue. en-us Wed, 19 Dec 2001 00:00:00 +0530 Wed, 01 Oct 2025 22:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12682 Calcutta HC held that octroi, sales tax and excise duty must be excluded from total turnover when computing deduction under section 80HHC. Applying principles of statutory construction, the court found that definitions and levies under separate enactments cannot be imported into section 80HHC, and therefore upheld the Tribunal's view. The reference was answered in favour of the assessee and against the Revenue. Case-Laws Income Tax Wed, 19 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12682