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2018 (5) TMI 153 - KARNATAKA HIGH COURTMethod of computing the exemption under Section 10-A - whether the expenses excluded from the export turnover are also to be excluded from the total turnover for the purpose of Section 10-A - Held that:- As decided in Commissioner of Income-tax Versus Tata Elxsi Ltd. [2011 (8) TMI 782 - KARNATAKA HIGH COURT] if the export turnover in the numerator is to be arrived at after excluding certain expenses, the same should also be excluded in computing the export turnover as a component of total turnover in the denominator. The reason being the total turnover includes export turnover. The components of the export turnover in the numerator and the denominator cannot be different.
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