2006 (9) TMI 176

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..... DINAKARAN J.— The above tax case appeal is directed against the order of the Income-tax Appellate Tribunal in I. T. A. No. 1302/Mds/2003 dated February 8, 2006. 2. The Revenue is the appellant. During the relevant assessment year, the assessee's claim with respect to deduction under section 80HHC by not considering the excise duty and sales tax receipts as part of the turnover was disallowe....

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.... question whether the excise duty and sales tax is not includible in the turnover while calculating the deduction under section 80HHC, this court in CIT v. Wheels India Ltd. [2005] 275 ITR 319 and CIT v. Sundaram Fasteners Ltd. [2005] 272 ITR 652, which were followed by this court in CIT v. India Pistons Ltd. [2006] 282 ITR 632, wherein it is held that it is highly impossible to accept the content....