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 ... 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