J. R. Enterprises vs Dy. Comm. Of Income-Tax And Anr on 16 June, 2022
proceeds
from the scrap should have been included in the "total
turnover" as the respondent - assessee was also selling
scrap and that ... 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