TMI Blog2008 (9) TMI 919X X X X Extracts X X X X X X X X Extracts X X X X ..... separate orders of the learned CIT(A) dt. 21-7-2005, 19-8-2004 and 18-9-2006 for assessment years 2002-03, 2001-02 and 2003-04 respectively. As common issues are involved in all the three appeals, we find it convenient to dispose of all of them together by this combined order. 2. In assessment year 2002-03, the assessee is aggrieved against the exclusion of the overseas allowances and expenses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me. 4. The contention of the learned counsel is that if the above are to be excluded from the export turnover, then, on the principle that the numerator and the denominator should be the same, they should be excluded from the total turnover as well. For the purpose, reliance has been placed on the decisions of the Hyderabad Bench of the Tribunal in the case of Patni Telecom. Pvt. Ltd. (22 SOT 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d upon in the case of D.E. Block India Software Pvt. Ltd. in ITA Nos.983 and 984/Hyd/06 dt. 31-1-2007. According to these decisions, if the expenses are to be excluded from the export turnover, then likewise they have to be excluded from the total turnover also. We direct accordingly. 6. Another issue common to assessment years 2002-03 and 2003-04 relates to the disallowance of claim on account ..... X X X X Extracts X X X X X X X X Extracts X X X X
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