2013 (12) TMI 838

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....e : 03/12/2013 JUDGMENT (Per : Honourable Mr. Justice M. R. Shah) 1. Being aggrieved and dissatisfied with the impugned judgment and order passed by the Income Tax Appellate Tribunal (hereinafter referred to as 'ITAT') dated 16/08/2005 in ITA No. 2162/Ahd/1999 for the Assessment Year 1995-96, the revenue has preferred the present Tax Appeal. 2. While admitting the present Tax Appeal, t....

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....o. (A), "whether the appellate tribunal is right in law and on facts in confirming the order passed by the CIT(A) holding that excise duty and sales-tax receipts are not to be considered in the total turnover for the purpose of working out deduction under Section 80HHC of the Act", is squarely covered by the decision of the Hon'ble Supreme Court in the case of Commissioner of Income-tax Vs. Lakshm....

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....come Tax Act?" 4.1. It appears that while disposing of the appeal, ITAT has relied upon the decision of Special Bench of the ITAT, Delhi in the case of Lalsons Enterprises Vs. DCIT reported in [2004] 89 ITD 24. It is reported that the said decision has been subsequently approved by Hon'ble the Supreme Court in the case of ACG Associated Capsules Pvt. Ltd. Vs. Commissioner of Income-tax reported....