TMI Blog2005 (11) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... I,New Delhi dated27-2-2002 and11-2-2002 respectively in the case of the assessee in relation to assessment orders under section 143(3) for assessment years 1996-97 and 1998-99 respectively. 2. The only point of dispute in these two appeals relates to the correct method of calculation of deduction under section 80HHD available to the assessee. Facts of the case leading to this dispute, briefly, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount in relation to which the assessee had issued 10CCEA certificates. In the assessment order, the Assessing Officer while reducing the assessee's gross receipts in convertible foreign exchange by the sum of Rs. 2,51,64,250, he did not reduce the same amount from the total receipts of the business of the assessee from domestic sales as well as foreign tourists. The ld. Assessing Officer according ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficer. 4. The ld. Authorised Representative of the assessee argued that as the foreign exchange receipts of the assessee had been reduced, it was only logical that the same should be reduced from the total business receipts of the assessee as well. In support of these contentions, the ld. counsel for the assessee relied upon the judgments in CIT v. Sudarshan Plywood Industries Ltd [2000] 245 ITR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submissions. Various High Court judgments and Tribunal decisions relied upon by the assessee have been rendered in the context of section 80HHC that for the purpose of working out export profits of the assessee, the amount of excise duty included in the domestic turnover should be excluded. In our opinion, the case of the assessee is on better footing. In the case of the assessee, being a tour op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectly both the numerator as well as denominator should be found out on a uniform basis. There is a detailed discussion in this respect in the decision of ITAT Calcutta in Chloride India Ltd.'s case. In our opinion, the legal position is more clear in the case of a tour operator because the exclusion of payments to hotels etc. is provided for in the statute itself by sub-section (2A) of section 80H ..... X X X X Extracts X X X X X X X X Extracts X X X X
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