from the information
provided by the assessee it was obvious that the turnover in
the expanded unit had increased from Rs.65.49 lacs ... first unit. Finally, the tribunal held:-
“Though increase or decrease in the turnover by itself may
not be of much consequence in the scheme
instant case, the issue is with regard to the term “Total
turnover”.
6. The assessee is a manufacturer and exporter of stainless steel
utensils ... that if the total turnover increases, the
advantage which the assessee would get under Section 80HHC would
decrease because the amount deductible substantially depends upon
from the information
provided by the assessee it was obvious that the turnover in
the expanded unit had increased from Rs.65.49 lacs ... first unit. Finally, the tribunal held:-
"Though increase or decrease in the turnover by itself may
not be of much consequence in the scheme
