https://www.taxtmi.com/caselaws?id=301761 The Tribunal partly allowed the appeal, directing reconsideration on the inclusion of certain incomes in business profits for deduction under section 80HHC. It upheld the exclusion of excise duty and sales tax from total turnover, dismissing other grounds as mere prayers. The Tribunal emphasized the need for specific findings on the nature of receipts and their relation to export activities, following relevant Supreme Court decisions. en-us Fri, 06 Aug 2010 00:00:00 +0530 Fri, 22 Apr 2022 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301761 The Tribunal partly allowed the appeal, directing reconsideration on the inclusion of certain incomes in business profits for deduction under section 80HHC. It upheld the exclusion of excise duty and sales tax from total turnover, dismissing other grounds as mere prayers. The Tribunal emphasized the need for specific findings on the nature of receipts and their relation to export activities, following relevant Supreme Court decisions. Case-Laws Income Tax Fri, 06 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301761