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2018 (11) TMI 1559 - HC - Income TaxTDS u/s 195 - disallowance u/s.40(a)(i) - payment to utilize its bandwidth - non deduction of tds - payment of subscription charges - Held that:- Questions of law are covered by the judgment of this Court in the case of COMMISSIONER OF INCOME TAX AND ANOTHER vs. M/s. INFOSYS TECHNOLOGIES LTD, [2015 (3) TMI 850 - KARNATAKA HIGH COURT] and connected matters, disposed off on 02.06.2014, whereby the said substantial questions of law were answered in favour of the Revenue and against the assessee, subject to the result of the SLP filed by the assessee before the Hon’ble Supreme Court, Post sale customer support as an allowable deduction - past history showed accumulated provisions which was carried forward and made in excess of requirement - Held that:- Issue remanded to the Tribunal for a fresh consideration in terms of the direction issued in the earlier case of the assessee itself. Computation of deduction u/s 10A - telecommunication charges was liable to be reduced from both export turnover as well as total turnover - Held that:- Substantial question of law is covered by the judgment of the Hon’ble Supreme Court in the case of COMMISSIONER OF INCOME TAX, CENTRAL-III vs. HCL TECHNOLOGIES LTD. reported in [2018 (5) TMI 357 - SUPREME COURT]. Following the said judgment, the fourth substantial question of law is answered in favour of the assessee Computation of deduction u/s. 80HHE - whether the total turnover of the units eligible for deduction u/s. 80HHE of the Act, should be taken into account and not the entire turnover as per the P & L account as held by the Assessing Officer? - Held that:- Substantial question of law is covered by the judgment of this Court in the case of COMMISSIONER OF INCOME TAX AND ANOTHER vs. M/s. INFOSYS TECHNOLOGIES LTD. [2015 (3) TMI 850 - KARNATAKA HIGH COURT] - substantial question of law is answered in favour of assessee and against the Revenue.
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