TMI Blog2014 (9) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... l 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. - T.C.A. No. 498 of 2014 - - - Dated:- 12-8-2014 - R. Sudhakar And G. M. Akbar Ali,JJ. For Appellant : Mr. T. R. Senthilkumar JUDGMENT (Del ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... take apparent from the record and the Assessing Officer found a mistake, in that while computing deduction under Section 80 HHD of the Act, in the denominator (total receipts) the total taxes (expenditure tax, luxury tax and sales tax) should have been included and were not included in the earlier order and after giving opportunity to the assessee, the Assessing Officer rectified the earlier order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elow. The issue involved in this appeal is whether the expenditure tax, luxury tax and sales tax has to be included in the total business receipts of the assessee or not. In this context, the Hon'ble Jurisdictional High Court in the case of CIT Vs Adyar Gate Hotels Limited (supra) has held that expenditure tax, luxury tax and sales tax should not be included in the total business receipts fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ratio laid down by the Supreme Court in Lakshmi Machine Works Ltd.'s case (290 ITR 667), which was passed in the context of considering Section 80 HHC of the Act was not considered by the Appellate Tribunal. The Department has not produced any material before this Court to show that such a plea was raised before the Appellate Tribunal and the same has not been considered by the Appellate Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X
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