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2012 (7) TMI 245 - AT - Income TaxDeduction u/s 10A - assessee contending communication expenses and insurance expenses attributable to the delivery of software, which is reduced from export turnover in the numerator then the same is to be excluded from the total turnover in the denominator - Held that:- Amount attributable to export which is to be reduced from export turnover, should also be reduced from total turnover while working out the deduction u/s 10A of the Act. Assessing Officer is directed to recompute deduction u/s 10A. See ITO vs Sak Soft lTd (2009 (3) TMI 243 (Tri)) - Decided in favor of assessee.
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