https://www.taxtmi.com/caselaws?id=275053 The appellate tribunal ruled that excise duty and sales tax should be excluded from the turnover for Section 80HHC deduction, favoring the assessee. The tribunal dismissed the issue of excluding 90% of miscellaneous receipts from profit due to lack of prior adjudication. The assessee's appeal for AY 1995-96 was dismissed due to an inordinate delay of 310 days, which was not condoned, while the Revenue's appeal for AY 1996-97, delayed by 20 days, was condoned. The tribunal partly allowed the assessee's appeal for AY 1996-97, upholding the exclusion of excise duty and sales tax from turnover. en-us Fri, 25 Aug 2006 00:00:00 +0530 Wed, 27 Mar 2024 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275053 The appellate tribunal ruled that excise duty and sales tax should be excluded from the turnover for Section 80HHC deduction, favoring the assessee. The tribunal dismissed the issue of excluding 90% of miscellaneous receipts from profit due to lack of prior adjudication. The assessee's appeal for AY 1995-96 was dismissed due to an inordinate delay of 310 days, which was not condoned, while the Revenue's appeal for AY 1996-97, delayed by 20 days, was condoned. The tribunal partly allowed the assessee's appeal for AY 1996-97, upholding the exclusion of excise duty and sales tax from turnover. Case-Laws Income Tax Fri, 25 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275053