TMI Blog2014 (9) TMI 1210X X X X Extracts X X X X X X X X Extracts X X X X ..... ch office expenses and other expenses incurred in foreign exchange should not be excluded from the export turnover for the purpose of computing deduction under Section 10B of the Income Tax-Act, 1961? - If the said expenses are to be excluded from the export turnover, then the same should also be excluded from the total turnover for the purpose of computing deduction under Section JOB of the Incom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law which may be raised by the assessees on such remand. - I.T.A. NO. 40-42/2014, 10/2013, 11/2013, 403/2013, 400/2013, 69 OF 2013, 149 or 2014 - - - Dated:- 16-9-2014 - Mr. N.Kumar And Mrs. Rathnakala, JJ. Sri Chithanya K.K. For The Appellant. Sri Jeevan J.Neeralgi, Sri K.V.Aravind For The Respondent. JUDGMENT These appeals are preferred by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section JOB of the Income Tax Act, 1961? 3. The tribunal has granted the relief upholding the contention of the assessees but did not consider the alternative ground. 4. Now the learned Counsel for the assessees contends that the assessees were entitled to the relief even on the alternative ground and if it is not considered, it is likely that the finding recorded by the Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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