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2010 (10) TMI 496 - PUNJAB AND HARYANA HIGH COURTDeduction u/s 80HHC - whether the scrap which had been generated during the manufacturing process and was sold in the domestic market would form part of the total turnover - 100% EOU - The Kerala High Court taking a similar view in Kar Mobiles' case [2010 -TMI - 203811 - Kerala High Court] - Held that: Once an element of sale is involved in the case of scrap, it would fall in a separate category and cannot be excluded from "total turnover" which shall increase the denominator of the formula for determining the extent of the benefit admissible to an assessee under section 80HHC of the Act - whereas excise duty, sales tax, commission and miscellaneous income shall not be part of the total turnover for calculating the benefit of deduction under section 80HHC - Decided against the assessee
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