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2016 (3) TMI 288 - AT - Income TaxComputation of deduction under S.10A - Interpretation of Total Turnover - whether communication charges are to be excluded from the total turnover for the purpose of computing deduction under S.10A - Held that:- The communication charges having been excluded from the export turnover, it should also be excluded from the total turnover for the purpose of computation of deduction under S.10A of the Act. Since the view taken by the CIT(A) is in conformity with the view taken in the aforesaid decisions, we do not find any infirmity in the order passed by the learned CIT(A). See CIT V/s. Tata Elxsi Ltd. (2011 (8) TMI 782 - KARNATAKA HIGH COURT ),CIT V/s. Gem Plus Jewellery India Ltd. (2010 (6) TMI 65 - BOMBAY HIGH COURT ) as well as Sak Soft Ltd. [2009 (3) TMI 243 - ITAT MADRAS-D ] - Decided against revenue
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