https://www.taxtmi.com/caselaws?id=56030 The ITAT upheld the CIT(A)'s decisions on several issues: exclusion of Central Excise duty and Sales-tax from turnover for section 80HHC deduction, deletion of disallowance for payments to the Ministry of Forest and Environment, and effluent treatment expenses. Issues regarding excess processing charges were remitted back to the Assessing Officer for reconsideration. The allocation of administrative expenses under section 80-IA was dismissed as not pressed, and the 100% depreciation on a boiler was dismissed in limine. The appeal was partly allowed, with certain issues requiring further assessment and others being conclusively resolved. en-us Fri, 11 Nov 2005 00:00:00 +0530 Wed, 10 Apr 2024 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56030 The ITAT upheld the CIT(A)'s decisions on several issues: exclusion of Central Excise duty and Sales-tax from turnover for section 80HHC deduction, deletion of disallowance for payments to the Ministry of Forest and Environment, and effluent treatment expenses. Issues regarding excess processing charges were remitted back to the Assessing Officer for reconsideration. The allocation of administrative expenses under section 80-IA was dismissed as not pressed, and the 100% depreciation on a boiler was dismissed in limine. The appeal was partly allowed, with certain issues requiring further assessment and others being conclusively resolved. Case-Laws Income Tax Fri, 11 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56030