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2001 (5) TMI 945 - ITAT AHMEDABAD
Extract:
....... that the Departmental authorities were not justified in holding that the total turnover should include the amount of excise duty for the purpose of calculating the deduction under section 80HHC. Accordingly this ground of appeal No. 3 is adjudicated in favour of the assessee and against the Revenue. 13. In the result, the appeal is partly allowed.