Commr.Of Income Tax-Xvii,New Delhi vs Punjab Stainless Steel Industries on 5 May, 2014
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