https://www.taxtmi.com/caselaws?id=13333 The High Court of Madras dismissed the tax case appeals, affirming the Tribunal's decisions on the inclusion of excise duty and sales tax in total turnover for section 80HHC deduction and the deletion of additions on account of unaccounted sale of scrap and inflated expenses based on disclosures before the Settlement Commission. The court upheld that excise duty and sales tax should not be included in total turnover for section 80HHC benefits, emphasizing the self-contained nature of the provision. Additionally, the court agreed with the Tribunal's deletion of the additions as they were disclosed by individual directors before the Settlement Commission. en-us Fri, 27 Jan 2006 00:00:00 +0530 Thu, 28 May 2009 12:05:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13333 The High Court of Madras dismissed the tax case appeals, affirming the Tribunal's decisions on the inclusion of excise duty and sales tax in total turnover for section 80HHC deduction and the deletion of additions on account of unaccounted sale of scrap and inflated expenses based on disclosures before the Settlement Commission. The court upheld that excise duty and sales tax should not be included in total turnover for section 80HHC benefits, emphasizing the self-contained nature of the provision. Additionally, the court agreed with the Tribunal's deletion of the additions as they were disclosed by individual directors before the Settlement Commission. Case-Laws Income Tax Fri, 27 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13333