Held that while issuing guidance note on tax audit report under s. 44AB, ICAI has clarified that if the assessee is following inclusive method of accounting, then the excise duty should be part of the turnover, and vice versa if the assessee is following exclusive method of accounting i.e., that the taxes such as GST, Excise duty, etc. collected from customers on behalf of Government is shown under separate account and payment of the taxes to Government is debited in such separate account, then the value of taxes should be excluded from the turnover. In the present case, the assessee has claimed to have maintained accounts using exclusive method of accounting which is not disputed by the Revenue.  The ICAI does not mandate to include the excise in the amount of turnover as alleged by the Revenue. The adjustment made while processing the return  is not sustainable.  (AY. 2019-20)