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2017 (2) TMI 1385 - ITAT BANGALOREMethod of computing the exemption u/s 10-A - whether the expenses excluded from the export turnover are also to be excluded from the total turnover for the purpose of Section 10-A - Held that:- As decided in COMMISSIONER OF INCOME TAX v. TATA ELXSI LTD [2011 (8) TMI 782 - KARNATAKA HIGH COURT] there should be uniformity in the ingredients of both the numerator and the denominator of the formula, Section 10-A is a beneficial section. It is intended to provide incentives to promote exports. The components of the export turnover in the numerator and the denominator cannot be different. - Decided against revenue
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