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2008 (1) TMI 97 - HC - Income TaxOn basis of definition of export turnover & total turnover in sec. 80 HHC(4B) comm.(A) held that the receipts shown by way of development charges does not form part either of export turnover or total turnover - Tribunal erred in law in reversing the order of the Commissioner (Appeals) – hence held that income from development charges & service charges would not fall and the assessee would not be entitled to the benefit u/s 80 HHC(3) and it had to be computed based on 90 per cent. exclusion
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