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2014 (9) TMI 12 - HC - Income TaxComputation of deduction u/s 80HHD - Expenditure tax, luxury tax and sales tax to be included or not – Held that:- Following the decision in CIT Vs Adyar Gate Hotels Limited [2006 (2) TMI 155 - MADRAS High Court] - expenditure tax, luxury tax and sales tax should not be included in the total business receipts for the purpose of computing of deduction u/s 80HHD – revenue could not controvert or filed any higher Court's decision on this issue to take a different view – the order of the Tribunal is upheld – Decided against Revenue.
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