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2015 (8) TMI 661 - HC - Income TaxCondonation of delay of delay of 526 days - budgetary constraints leading to delay payment of the differential court fees as a result of the Court Fees Delhi Amendment Act, 2012 which came into force on 1st August 2012 - Held that:- Much prior to the initial filing of the appeal, the Court Fees Act applicable to Delhi stood amended. As regards the second ground, sufficient advance notice had been given to the litigants and Advocates about the filing of soft copies of the paperbooks. Further, the Registry of the Court had made appropriate arrangements for scanning services at the filing counters to facilitate the making of soft copies so that the inconvenience if any caused to the Advocates and the litigants is minimised. The third excuse regarding change of standing counsel is also not justified considering that there is an entire panel of lawyers for the Revenue and its cell in the High Court is managed by a Deputy CIT whose work is overseen by an Assistant CIT. None of the above factors could have entailed a delay of more than a year and five months in re-filing the appeal. The application is accordingly dismissed. Whether on account of AO noticing that some part of the total turnover of the Respondent Assessee, which claims to be a '100 per cent export oriented unit', includes domestic turnover, the deduction under Section 10B should be denied? - Held that:- Admittedly, on facts the Assessee has the required approval of the Board appointed by the Central Government as a '100 per cent export oriented undertaking' thus answering the definition of that expression in Explanation 2 to Section 10B. Secondly, as pointed out by Assessee Section, 10B (4) envisages that some part of the profits derived by 100 per cent export unit could be relatable to 'export turnover', as distinguished from total turnover. Further, it is seen that in Commissioner of Income v. Genpact India (2011 (11) TMI 119 - DELHI HIGH COURT) this Court, while dealing with a similarly worded Section 10A of the Act, noted that such an undertaking would have both export turnover as well as domestic turnover. AO was not justified in denying the deduction under Section 10 B of the Act only on the ground that some part of the turnover of the Assessee included domestic turnover. - Decided in favour of assessee.
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