https://www.taxtmi.com/caselaws?id=13537 The High Court held that expenditure tax, luxury tax, and sales tax should not be included in total business receipts for deduction under section 80HHD, citing precedents excluding non-profit elements from turnover. The court also ruled that the refund of expenditure tax, granted in the subsequent assessment year, should not be considered as income for the current year, upholding the Tribunal's decision and dismissing the appeal for lack of substantial legal questions. en-us Thu, 23 Feb 2006 00:00:00 +0530 Fri, 29 May 2009 14:44:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13537 The High Court held that expenditure tax, luxury tax, and sales tax should not be included in total business receipts for deduction under section 80HHD, citing precedents excluding non-profit elements from turnover. The court also ruled that the refund of expenditure tax, granted in the subsequent assessment year, should not be considered as income for the current year, upholding the Tribunal's decision and dismissing the appeal for lack of substantial legal questions. Case-Laws Income Tax Thu, 23 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13537