TMI Blog2017 (4) TMI 1346X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee by the judgment in the case of M/s Tata Elxsi Ltd. (2011 (8) TMI 782 - KARNATAKA HIGH COURT). In this case, it was held by the Hon’ble High Court that the total turnover is sum total of export turnover and domestic turnover and therefore, if an amount is reduced from the export turnover then the total turnover also goes down by the same amount automatically. Respectfully following the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nces of the case, the CIT(A) was right in following the ratio laid down by the Hon ble High Court in the case of M/s Tata Elxsi Ltd. reported in 349 ITR 98. 3. Whether on the facts and in the circumstances of the case the CIT(A) was right in holding that expenses reduced from Export Turnover has to be reduced from total turnover also, since no provision u/s 10A provides for exclusion of such ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the case and in law, the ld. CIT(A) ought to have appreciated that; a) Telecommunication expenses (Telephone data line charges) and travel expenses incurred in foreign currency were not included in the export turnover of the respondent and that the export turnover represented only consideration received for services rendered by the respondent. b) Telecommunication expenses (telephone da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the assessee by the judgment of the Hon ble Karnataka High Court rendered in the case of M/s Tata Elxsi Ltd. reported in 349 ITR 98. 4. Regarding the grounds raised by the assessee in its CO, it was submitted by the ld. AR of the assessee that in view of the fact that the appeal of the revenue deserves to be dismissed, the assessee does not press the grounds raised in its CO. 5. We have co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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