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2014 (7) TMI 81 - AT - Income TaxDeduction u/s 10A of the Act – Computation of export turnover – Exclusion of non-export turnover but inclusion in total turnover – It was clarified by the assessee, that the corporate subsidy of Rs. 3,36,56,472/- pertained to the period April 2006 to October 2006 and the balance amount of Rs. 3,46,96,577/- pertained to the period from November 01,2006 onwards. - Held that:- there was no merit in the ground raised by department because CIT(A) deleted the addition on the ground of double addition which finding has not been controverted by department – Following CIT Vs. Lakshmi Macahine Works [2007 (4) TMI 202 - SUPREME Court] - any receipt which does not have an element of turnover cannot find a place either in the export turnover or the total turnover - Reimbursement of expenses has to be excluded from both export turnover and total turnover - Decided against Revenue.
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