https://www.taxtmi.com/caselaws?id=470455 Net labour-charge receipts must be included in total turnover when computing the export deduction under Section 80HHC of the Income-tax Act, 1961. The analysis states that excluding labour-charge receipts entirely conflicts with the applicable Supreme Court principle. However, only the net receipts, rather than gross labour charges, form part of total turnover for this computation. The earlier exclusion was therefore modified, with the issue decided partly in favour of the Revenue. en-us Sat, 30 Nov 2013 00:00:00 +0530 Tue, 28 Jul 2026 16:11:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470455 Net labour-charge receipts must be included in total turnover when computing the export deduction under Section 80HHC of the Income-tax Act, 1961. The analysis states that excluding labour-charge receipts entirely conflicts with the applicable Supreme Court principle. However, only the net receipts, rather than gross labour charges, form part of total turnover for this computation. The earlier exclusion was therefore modified, with the issue decided partly in favour of the Revenue. Case-Laws Income Tax Sat, 30 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470455