https://www.taxtmi.com/caselaws?id=13621 The High Court of MADRAS upheld the decision of the Income-tax Appellate Tribunal to exclude expenditure-tax, luxury tax, and sales tax from total business receipts for computing deductions under section 80HHD of the Income-tax Act, 1961. Relying on precedents and interpreting relevant provisions, the court dismissed the appeal, finding no substantial legal question arising from the Tribunal's order. en-us Thu, 02 Nov 2006 00:00:00 +0530 Sat, 30 May 2009 16:51:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13621 The High Court of MADRAS upheld the decision of the Income-tax Appellate Tribunal to exclude expenditure-tax, luxury tax, and sales tax from total business receipts for computing deductions under section 80HHD of the Income-tax Act, 1961. Relying on precedents and interpreting relevant provisions, the court dismissed the appeal, finding no substantial legal question arising from the Tribunal's order. Case-Laws Income Tax Thu, 02 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13621