Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2014 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (10) TMI 915 - HC - Income TaxTechnical services outside India in connection with the export of computer software - whether the Appellate Tribunal is erred in confirming the order of the Assessing Authority that the marketing expenses incurred by the appellant outside India to prospect its business also form part of ‘export turnover’ within the meaning of Explanation 2 to Section 10-A of the Income Tax Act, 1961? - Held that:- As in the case of The Commissioner of Income Tax & another v/s. Motor Industries Co. Ltd. [2015 (7) TMI 876 - KARNATAKA HIGH COURT] wherein the substantial questions of law were answered in favour of the assessee and against the revenue.
|