Collection of sales tax as a part of dealers’ price is nothing but a trading receipt

Charges towards reimbursement of expenses cannot be included in income.

Bar as provided in section 80-IA(3) is to be considered only for first year of claim of deduction u/s 80-IA

Overseas Investments - Liberalisation - A.P. (DIR Series) Circular No.45, dated 1-4-2010

Income tax authorities for purposes of Dispute Resolution Panel Notified. http://ping.fm/YXA1N