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2014 (9) TMI 1210 - KARNATAKA HIGH COURTDeduction u/s 10B - Whether the telecommunication expenses, insurance charges, personnel expenses, professional expenses, branch office expenses and other expenses incurred in foreign exchange should not be excluded from the export turnover for the purpose of computing deduction under Section 10B of the Income Tax-Act, 1961? - If the said expenses are to be excluded from the export turnover, then the same should also be excluded from the total turnover for the purpose of computing deduction under Section JOB of the Income Tax Act, 1961? - Assessee contends that the assessee were entitled to the relief even on the alternative ground and if it is not considered, it is likely that the finding recorded by the Commissioner of Income Tax (Appeals) would stand, which may be held against them in future. HELD THAT:- We deem it proper to remit these matters back to the Tribunal to record the findings on merit, even on the alternative ground also. We make it clear that while considering the said ground, it is open to the assessees to raise such additional grounds which they may choose so. Accordingly, these appeals are remitted back to the Tribunal for fresh consideration. All the contentions are kept open to be decided by the Tribunal. It is made clear that the tribunal shall also go into such other questions of law which may be raised by the assessees on such remand.
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