\hvn IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 126 OF INCOME TAX APPEAL NO. 126 OF INCOME TAX APPEAL NO. 126 OF 2006 The Commissioner of Income Tax ... App The Commissioner of Income Tax ... App The Commissioner of Income Tax ... Appellant Versus M/s. FDC Limited ... Respondent Mr.Sureshkumar for the Appellant. CORAM: F.I. REBELLO, & CORAM: F.I. REBELLO, & CORAM: F.I. REBELLO, & R.S. MOHITE, JJ. R.S. MOHITE, JJ. R.S. MOHITE, JJ. DATED: JANUARY 15, 2009 DATED: JANUARY 15, 2009 DATED: JANUARY 15, 2009 P.C. P.C. P.C. . The respondent though served have failed to put in appearance. . The appeal is admitted on the following question : "Whether the excide duty can be included in the total turn over for calculating the relief under Section 80 HHC of the Income Tax Act?" . The issue has now been answered in view of the judgment of the Supreme Court in 292 ITR 691. In the light of that judgment the excise duty can not be included in the total turn over for calculating the relief under Section 80 HHC. Accordingly the order of the tribunal is set aside and the order of CIT dated 18.6.1999 for the Assessment Year 1996-97 is restored to that extent. Appeal disposed of accordingly. (R.S. MOHITE, J.) (R.S. MOHITE, J.) (R.S. MOHITE, J.) (F.I. REBELLO,J.) (F.I. REBELLO,J.) (F.I. REBELLO,J.)