https://www.taxtmi.com/caselaws?id=55296 The Tribunal held that the inclusion of service charges in turnover for computing deduction under section 80HHC should exclude the surplus over expenses. The Tribunal's decision was within its jurisdiction under section 254(1) and not subject to rectification under section 254(2). The issue of sales of replenishment licenses in total turnover was considered integral to the appeal and properly adjudicated. The Tribunal's decision did not enhance income as the appeal was filed by the department, not the assessee. The Tribunal found no mistake warranting rectification and rejected the assessee's application. en-us Fri, 10 Nov 2000 00:00:00 +0530 Sun, 06 Feb 2011 02:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55296 The Tribunal held that the inclusion of service charges in turnover for computing deduction under section 80HHC should exclude the surplus over expenses. The Tribunal's decision was within its jurisdiction under section 254(1) and not subject to rectification under section 254(2). The issue of sales of replenishment licenses in total turnover was considered integral to the appeal and properly adjudicated. The Tribunal's decision did not enhance income as the appeal was filed by the department, not the assessee. The Tribunal found no mistake warranting rectification and rejected the assessee's application. Case-Laws Income Tax Fri, 10 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55296