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2005 (10) TMI 43 - HC - Income TaxClaim for special deduction - "Whether Tribunal was right in holding that sales tax, excise duty, sales of raw materials, charges of miscellaneous income and commission does not form part of the turnover for the purpose of calculation of deduction under section 80HHC?" - we are of the considered view that the Appellate Tribunal was right in holding that the sales tax, excise duty, sales of raw materials, charges of miscellaneous income and commission do not form part of the turnover for the purpose of calculation of deduction under section 80HHC of the Act. Accordingly, the question of law referred to above is answered in the affirmative, against the Revenue and in favour of the assessee
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