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2017 (11) TMI 174 - HC - Income TaxWithhold tax u/s 195 - payments made by it to Steria France for management services fee - ITAT deleting the disallowance made by Ld. AO under Section 40(a)(i)- Held that:- Issue stands answered against the Revenue by the decision of this Court in Steria (India) Limited v. Commissioner of Income Tax-VI (2016 (8) TMI 166 - DELHI HIGH COURT). The Court accordingly declines to frame the question. Particular item is not part of 'Export Turnover' when it cannot constitute a part of 'Total Turnover' as well - whether ITAT was correct in law in holding that if a particular item is not part of 'Export Turnover' when it cannot constitute a part of 'Total Turnover' as well? - Held that:- Having perused the said judgment The Commissioner of Income Tax-8 v. M/s. Gem Plus Jewellery India Ltd. (2010 (6) TMI 65 - BOMBAY HIGH COURT) the Court is not persuaded to take a view different from that taken by the ITAT or the Bombay High Court that the total turnover always includes the export turnover and that if a particular item is not part of the export turnover, it cannot constitute a part of the total turnover either
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