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2017 (4) TMI 1346 - ITAT BANGALOREDeduction u/s 10A - the expenses reduced from the export turnover for the purpose of computing deduction allowable to the assessee u/s 10A should be reduced from the total turnover also - Held that:- This aspect of the matter is now squarely covered in favour of the assessee by the judgment in the case of M/s Tata Elxsi Ltd. (2011 (8) TMI 782 - KARNATAKA HIGH COURT). In this case, it was held by the Hon’ble High Court that the total turnover is sum total of export turnover and domestic turnover and therefore, if an amount is reduced from the export turnover then the total turnover also goes down by the same amount automatically. Respectfully following the aforesaid judgment, we decline to interfere with the order of the ld. CIT(A) on this issue.
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