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2015 (10) TMI 2234 - AT - Income TaxDeduction under Section 10A - assessee challenge the action of Assessing Officer and the DRP in excluding expenses incurred in foreign currency towards telecommunication and travel expenses towards delivery of software from export turnover while computing the deduction under Section 10A - Held that:- Taking into consideration the decision rendered in the case of Tata Elxsi Ltd. (2011 (8) TMI 782 - KARNATAKA HIGH COURT) and of the co-ordinate bench of this Tribunal in the assessee's own case (2015 (8) TMI 712 - ITAT BANGALORE) are of the view that it would be just and appropriate to direct the Assessing Officer that telecommunication charges and travel expenses incurred in foreign currency are to be excluded from both export turnover as well as total turnover while computing the deduction under Section 10A of the Act, as has been prayed by the assessee. It is ordered accordingly.- Decided in favour of assessee.
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