2005 (3) TMI 423

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rises for consideration is regarding deduction under s. 80HHC. 2. The first appellate authority directed the AO to exclude the dyeing charges from the total turnover and exclude only the profit element of the dyeing charges from the profit of the business for the propose of computing deduction under s. 80HHC. It is not in dispute that the dyeing charges are received in the course of the manufactu....