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2004 (7) TMI 334 - AT - Income TaxExtract: ....... CIT v. Sudershan Chemicals Industries Ltd. 2000 245 ITR 769 wherein it has been held that Excise duty and sales tax have to be excluded from the total turnover for computing the deduction under section 80HHC. Respectfully following the same, the order of the CIT(A) is upheld on this issue. 18. In the result, the revenue s appeal is partly allowed.
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