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2007 (8) TMI 308 - HC - Income TaxWhether, the Tribunal was right in holding that excise duty and sales tax do not form part of the “total turnover” for the purpose of calculation of deduction under section 80HHC – Held, yes - Whether, the Tribunal was right in remanding the issue as to whether the scrap sale receipt should form part of the total turnover to the assessing officer – Held, yes – tribunal has power to remand the case
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