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2001 (12) TMI 193 - ITAT AHMEDABAD-C
Extract:
.......would not apply for asst. yr. 1996-97 under reference. The Bombay High Court decision, therefore, would not support the case of the assessee. 9.15. For the aforesaid reasons, we hold that the sales-tax and excise duty form part of the total turnover for the purpose of s. 80HHC. This ground is, therefore, dismissed. 10. The appeal is partly allowed.