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2007 (7) TMI 666 - HC - Income TaxExtract: ......., commission, interest, rent etc, excise duty and sales tax also do not form part of the total turnover for the purpose of benefit under Section 80HHC of the Income Tax Act, 1961. They are to be deducted from total turnover. Following the view taken by Their Lordships in the case of CIT v. Lakshmi Machine Works (Supra), the Appeal stands dismissed.
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