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2012 (8) TMI 641 - ITAT, HYDERABADDisallowance of employees' contributions to Provident Fund paid after the due date - non eligible for deduction u/s. 10A - Held that:- As decided in CIT Versus M/s. Alom Extrusions Limited [2009 (11) TMI 27 - SUPREME COURT] if the assessee has deposited the contribution before due date of filing of return under the I.T. Act, and the date of payment was after the due date under the Employees Provident Fund Act would not be denied deduction - as the assessee contended that the employees' contribution to PF was made before the due date of filing of the return but no details regarding the date of payment were furnished by assessee the matter is remitted back to the file of the Assessing Officer to examine this issue afresh. Direction to the Assessing Officer to grant exemption under section 10A on the assessed income, which was enhanced due to disallowance of the employer's as well as employees' contribution towards PF/ESIC. Exclusion of expenditure on 'Internet Service Provider' from export turnover - Held that:- As the assessee received consideration against software i.e., goods & the agreement, invoices and the turnover clearly show that the assessee did not recover any such expenditure. Therefore, there is no scope for any exclusion from export turnover on account at such expenses. If at all on presumption, it is to be excluded for the purpose of 'export turnover' then on the some assumption, reason and analogy it should be excluded from 'total turnover' also as elimination should be from both the denominator and the numerator to give a schematic interpretation to the formula - in favour of assessee.
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