https://www.taxtmi.com/caselaws?id=31393 The High Court of Madras dismissed the appeal regarding the disallowance of a deduction under section 80HHC due to the exclusion of excise duty and sales tax receipts from turnover. Relying on established precedents, the court held that excise duty and sales tax should not be considered part of turnover for calculating the deduction under section 80HHC, as they are indirect taxes collected for the government without any profit element. Consequently, the appeal was dismissed as no substantial question of law was found to merit consideration. en-us Thu, 14 Sep 2006 00:00:00 +0530 Wed, 12 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31393 The High Court of Madras dismissed the appeal regarding the disallowance of a deduction under section 80HHC due to the exclusion of excise duty and sales tax receipts from turnover. Relying on established precedents, the court held that excise duty and sales tax should not be considered part of turnover for calculating the deduction under section 80HHC, as they are indirect taxes collected for the government without any profit element. Consequently, the appeal was dismissed as no substantial question of law was found to merit consideration. Case-Laws Income Tax Thu, 14 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31393