TMI Blog2015 (9) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... fficer on the basis of prevalent rules shall examine the remanded issue. Exclusion sales tax and excise duty from the total turnover for the computation of deduction u/s. 80HHC even after insertion of section 145A - Held that:- Tribunal is right in law and on facts in directing to exclude sales tax and excise duty from the total turnover for the computation of deduction u/s. 80HHC even after in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of ₹ 5,54,136/=] earned in late collection of sales proceeds though the same is not derived from activities carried on by the industrial undertaking? {C} Whether the Appellate Tribunal is right in law and on facts in directing to exclude sales tax and excise duty from the total turnover for the computation of deduction u/s. 80HHC even after insertion of section 145A of the Act? 2. Hea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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