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2014 (6) TMI 886 - AT - Income TaxDeduction u/s 10B - whether expenditure incurred towards travel expenses and communication charges in foreign currency for the purpose of section 10B deduction are liable to be excluded only from export turnover as per the Assessing Officer or from the total turnover as well as held by the Commissioner of Income-tax (Appeals) - Held that:- it is to be seen from the Revenue's grounds that its only plea is that though the Commissioner of Income-tax (Appeals) has followed the Special Bench decision of ITO v. Sak Soft Ltd. [2009 (3) TMI 243 - ITAT MADRAS-D], its appeal under section 260A against the same is pending before the jurisdictional High Court. In our considered opinion, mere pendency of such an appeal does not form a justifiable reason to adopt a different approach without any distinction on facts. Hence, we hold that the Commissioner of Income-tax (Appeals) has rightly directed the Assessing Officer to deduct travel expenses incurred in foreign currency and communication charges both from export as well as the total turnover in view of the Special Bench's decision (supra). - Decided against Revenue.
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