2010 (8) TMI 647

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.... J.   The Revenue has come forward with these appeals, raising the following substantial question of law:   "Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was right in holding that sales tax and excise duty have to be excluded from the total turnover for the purpose of computing the deduction u/s.80HHC in relation to export profits?" &....

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....manate from the export turnover , much less any turnover. Even if the assessee was an exclusive dealer in exports, the said commission was not includible as it did not spring from the turnover . Just as interest, commission, etc. did not emanate from the turnover , so also excise duty and sales tax did not emanate from such turnover. Since excise duty and sales tax did not involve any such turnove....