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2000 (8) TMI 73 - HC - Income Tax
Extract:
.......hich is a separate code by itself. Hence, the general definition of the word turnover or the case law dealing with the said definition under the Sales Tax Act which is a State levy, cannot be imported into section 80HHC of the Income-tax Act. Hence, we do not find any merit in these appeals. Accordingly, all the above three appeals fail with costs.