2006 (11) TMI 171

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....appeal is directed against the order of the Income-tax Appellate Tribunal dated January 13, 2006, made in I. T. A. No. 1519/Mds/2002 for the assessment year 1993-94 and the following substantial question of law has been raised for consideration: "Whether, on the facts and circumstances of the case, the Tribunal was right in holding that expenditure-tax, luxury tax and sales tax should not be in....

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....ded in the total business receipts of the assessee. Hence, the present appeal by the Revenue raising the question of law referred to above. It is brought to our notice by learned senior counsel appearing for the assessee, which is not disputed by counsel appearing for the Revenue, that the issue raised in the question is covered against the Revenue in the unreported decision of this court in th....

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....e deduction under section 80HHC of the Act. This court in the assessee's own case in T. C. No. 233 of 2006 dated February 23, 2006 (CIT v. Adyar Gate Hotel Ltd. [2007] 293 ITR 86, while considering section 80HHD of the Act relating to deduction in respect of earnings in convertible foreign exchange, applied the above ratio and held that expenditure-tax, luxury tax and sales tax should not be in....