2011 (3) TMI 1020

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....he appellant-Revenue.   AJAY KUMAR MITTAL, J.   This order will dispose of Income Tax Appeal Nos. 91, 92, 94 and 96 of 2008, as according to the learned counsel for the appellant- Revenue, identical questions have been claimed in these appeals. For purpose of disposal, facts have been taken from Income Tax Appeal No. 91 of 2008. This appeal under Section 260A of the Income-Tax Act,....

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....ing total turnover, when such generation was a by-product of manufacturing process?   3- Whether on the facts and in the circumstances of the case, a by-product in a manufacturing process is not eligible for being considered in computation of total turnover for computing deduction under Section 80HHC?" The facts, in brief, necessary for adjudication as narrated in the appeal, are that the ....

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....the amount that was derived by means of sale of scrap made in India was to be included in the total turnover. The assessing officer observed in the assessment order that the expression 'turnover' used in Section 80HHC unambiguously referred to the total turnover of the entire business and not to the total turnover of the export business. The appeal carried by the assessee challenging the order of ....