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2002 (7) TMI 222 - ITAT CALCUTTA
Extract:
.......ts of excise duty and sales-tax which do not include an element of profit should be excluded from total turnover . 6. In the result, the Assessing Officer is directed to compute the deduction under section 80HHC on export profits arrived at on the basis of the export turnover and total turnover exclusive of the receipt of excise duty and sales tax.