https://www.taxtmi.com/caselaws?id=32346 The court held that excise duty and sales tax should not be included in the total turnover for section 80HHC deduction as they do not emanate from turnover. The court referred to precedents and emphasized the promotion of exports through the exemption of profits. Additionally, the court supported the remand of the scrap sale receipt issue for further examination to determine its inclusion in the total turnover accurately. The appeal was dismissed, upholding the Tribunal's decision for detailed scrutiny by the assessing officer. en-us Tue, 28 Aug 2007 00:00:00 +0530 Fri, 06 Feb 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32346 The court held that excise duty and sales tax should not be included in the total turnover for section 80HHC deduction as they do not emanate from turnover. The court referred to precedents and emphasized the promotion of exports through the exemption of profits. Additionally, the court supported the remand of the scrap sale receipt issue for further examination to determine its inclusion in the total turnover accurately. The appeal was dismissed, upholding the Tribunal's decision for detailed scrutiny by the assessing officer. Case-Laws Income Tax Tue, 28 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32346