https://www.taxtmi.com/caselaws?id=282004 The Tribunal upheld the revenue authorities' decision that the gross labour receipt of Rs. 52,17,920 should be included in the total turnover for computing the deduction under section 80HHC. The rectificatory order passed by the assessing officer under section 154 was deemed valid, and the interpretation and application of Explanation (baa) to section 80HHC and Circular No. 621 supported the revenue's position. The appeal by the assessee was dismissed. en-us Tue, 14 Dec 1999 00:00:00 +0530 Wed, 17 Jul 2019 15:34:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282004 The Tribunal upheld the revenue authorities' decision that the gross labour receipt of Rs. 52,17,920 should be included in the total turnover for computing the deduction under section 80HHC. The rectificatory order passed by the assessing officer under section 154 was deemed valid, and the interpretation and application of Explanation (baa) to section 80HHC and Circular No. 621 supported the revenue's position. The appeal by the assessee was dismissed. Case-Laws Income Tax Tue, 14 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282004