2016 (9) TMI 61

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.... Mr. Justice KS Jhaveri ) 1. Being aggrieved and dissatisfied with the impugned order passed by the Income Tax Appellate Tribunal, Ahmedabad Bench 'A' (hereinafter referred to as 'the Tribunal') dated 18.08.2006 in ITA No. 2017/Ahd/2004 for the Assessment Year 2000-01 respectively, the revenue has preferred the present Tax Appeal. 1.1 The following substantial question of law was raised whil....

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....essing Officer finally calculated the turnover of the assessee at Rs. 22,99,07,784/- by including the amount of sales tax of Rs. 32,18,285 and excise duty of Rs. 1,20,69,407/-. On appeal, the CIT (Appeals) directed the assessing officer not to include the excise duty and sales tax in total turnover. 3. On appeal before the Tribunal by the assessee, by impugned order, Tribunal upheld the finding....

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.... case of Lakshmi Machine Works (Supra) to the facts of the cases on hand, the question raised is held against the Revenue and it is held that the learned Tribunal has not committed any error in holding that the excise duty is to be excluded for the purpose of computation of deduction u/s. 80HHC. " 6. Having heard learned advocate appearing on behalf of the assessee and the question posed for co....