Dismissing the appeal of the revenue the court held that excise duty, custom duty, windmill power receipts. Not part of turnover.(AY. 1996-97)
CIT v. Ramco Cements Ltd. [2025] 481 ITR 705 / 173 taxmann.com 226 (Mad)(HC)
S. 80HHC : Export business-Total turnover-Excise duty, custom duty, windmill power receipts-Not part of turnover. [S.260A]
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