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2016 (8) TMI 414 - HC - Income TaxReopening of assessment - while computing deduction u/s.10A for the purpose of computing export turnover, telecommunication charges for export of computer software have not been considered as the same are fixed in nature and not incurred specifically for export of software - Held that:- The impugned notices have been issued beyond the period of 4 years from the end of relevant assessment year. In the present cases the question of telecommunication expenses and freight and insurance charges was minutely scrutinized by the Assessing Officer during the original assessment. - Decided in favour of assessee.
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