https://www.taxtmi.com/caselaws?id=56565 The Tribunal addressed the issues of extra profit addition and the exclusion of unrealized export purchases meticulously, providing detailed reasoning based on legal provisions and precedents. The judgment emphasized the importance of accurate profit computation and turnover inclusion under section 80HHC, ensuring a fair and lawful assessment process. The Tribunal upheld the revenue's viewpoint on excluding unrealized export purchases from total turnover, partially allowing the revenue's appeal. The issue of extra profit addition was restored to the Assessing Officer for further examination. en-us Wed, 23 Aug 2006 00:00:00 +0530 Sat, 04 Dec 2010 15:35:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56565 The Tribunal addressed the issues of extra profit addition and the exclusion of unrealized export purchases meticulously, providing detailed reasoning based on legal provisions and precedents. The judgment emphasized the importance of accurate profit computation and turnover inclusion under section 80HHC, ensuring a fair and lawful assessment process. The Tribunal upheld the revenue's viewpoint on excluding unrealized export purchases from total turnover, partially allowing the revenue's appeal. The issue of extra profit addition was restored to the Assessing Officer for further examination. Case-Laws Income Tax Wed, 23 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56565