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2006 (4) TMI 110 - HC - Income TaxExtract: .......n do not form part of the turnover for the purpose of calculation or deduction under section 80HHC. In the case before us, the duty of excise had the effect of increasing the profits and gains of the industrial undertaking and, therefore, within the parameters of sections 80HH and 80-I, the relief could be made. The appeal is, therefore, dismissed.
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