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2010 (6) TMI 525 - AT - Income TaxRevision - Deduction u/s 10A - Export turnover - Exclusion of “freight, telecommunication charges or insurance attributable to delivery of articles or things or computer software outside India, or expense, if any, incurred in foreign exchange in providing the technical services outside India - The claim of the assessee has been that the reimbursements have been made on actual basis, without any involvement of profit element, and even the Commissioner has not disputed the same - Tribunal, in the case of Siemens Information Systems Ltd Vs Addl CIT (2010 -TMI - 204017 - ITAT MUMBAI BENCH ‘I’), has, on materially identical facts and by following Special Bench decision in the case of ITO Vs Sak Soft Limited (2009 -TMI - 70680 - ITAT MADRAS-D) quashed the revision proceedings - In the result, the appeal is allowed - Decided in favor of assessee.
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