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2010 (1) TMI 891 - AT - Income TaxDeduction under section 10A - after excluding the expenditure incurred in foreign exchange in providing technical services outside India, for the purposes of computing the 'total turnover' under section 10A - Held that:- no conscious application of mind by the Assessing Officer while excluding the expenses incurred in foreign exchange in providing the technical services outside India for the purposes of computing the 'total turnover, order of the Assessing Officer set aside directed to pass a fresh assessment order after recomputing the deduction under section 10A of the Act after excluding the expenses incurred in foreign exchange in providing technical services outside India for the purpose of computing the "total turnover" Deduction under section 10A - allocation of the establishment expenses between the Software Technology Park ('STP') unit and the non-STP unit and to reallocate the expenses on a most rational and scientific basis - Held that:- claims made by the assessee regarding the basis of allocation in various heads required to be looked into by the Assessing Officer with the help of primary records relating to the expenses under different heads, exercise of allocation of expenses, or of examining the allocation of expenses is to be done afresh by the Assessing Officer after giving due and fair opportunity of hearing to the assessee and after dealing with the contentions of the assessee by way of a speaking order in accordance with law, order of the Commissioner of Income-tax set aside, appeal filed by the assessee is allowed for statistical purpose.
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