Background facts in a nutshell are as follows While making assessment under Section 143 3 of the Income Tax Act, 1961 in short the Act , assessing officer included excise duty and sales tax on the total turnover for companyputing the deduction under Section 80 HHC 3 b of the Act.
3204 OF 2007 Arising out of SLP C 12461/2007 Dr. ARIJIT PASAYAT, J. Leave granted.
Revenue preferred an appeal before the Income Tax Appellate Tribunal, Pune Bench, Pune, in short the Tribunal .
CIVIL APPEAL NO.
Challenge in this appeal is to the order passed by a Division Bench of the Bombay High Court relating to the question whether sales tax and excise duty form part of the total turnover.
Dispute relates to the Assessment year 1997 98.
