TMI Blog2007 (8) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... pt should form part of the total turnover to the assessing officer – Held, yes – tribunal has power to remand the case - 221 of 2004 - - - Dated:- 28-8-2007 - K. RAVIRAJA PANDIAN and CHITRA VENKATARAMAN JJ. Mrs. Pushya Sitaraman for the appellant. R.Venkatanarayanan for the respondent. JUDGMENT The judgment of the Court was delivered by K. RAVIRAJA PANDIAN, J. - The appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es receipts in the total turnover. Aggrieved by that order of the assessing officer, the assessee filed an appeal before the Commissioner of Income Tax (Appeals) who confirmed the order of assessment and dismissed the appeal. The assessee took the matter in further appeal before the Income Tax Appellate Tribunal. The Tribunal allowed the appeal. Aggrieved by the order of the Tribunal, the revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such turnover. Since excise duty and sales tax did not involve any such turnover, such taxes had to be excluded. Commission, interest, rent, etc., do yield profits, but they do not partake of the character of turnover and therefore they are not includible in the 'total turnover'. If so, excise duty and sales tax also cannot form part of the 'total turnover' under section 80HHC(3). The Court furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he formula becomes unworkable. Hence, following the decision of the apex Court, the first question of law is decided against the revenue and in favour of the assessee. 4. In respect of the second question of law, though it is framed as a question of law, we do not regard it as such. The correctness of the order of the Tribunal in remitting the matter to the assessing officer cannot be questio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exported by it during the period under consideration. The Tribunal has further directed the assessing officer to include the receipt of scrap sales to the total turnover if the assessing officer recorded an affirmative finding or if a negative finding is recorded that the receipt should not be included in the total turnover. 5. In the absence of any factual material, the matter was remitted t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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