Commissioner Of Income Tax vs Shiva Tex Yarn Ltd.

Authority: Supreme Court Date: 2010-08-10 AY: 2000-01 Section: 40A, 40A(2)(b) Acts: Income Tax Act 1961 Result: Assessee Citation: (2012) 82 CCH 342 ISCC (2012) 254 CTR (SC) 104 : (2012) 79 DTR (SC) 43 : (2012) 210 TAXMAN 256 (SC) Justices: S. H. KAPADIA CJI "," MADAN B. LOKUR, J. Appeal No: CA No. 614 OF 2008
Whether excise duty and sales tax need to be included in the total turnover in the formula 'Business income' multiplied by 'export turnover' and divided by 'total turnover' in Section 80HHC(3) of the Income Tax Act, 1961? --- Held No

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