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2021 (4) TMI 463 - HC - Income TaxComputation of deduction under section 10A - Whether travelling expenditure incurred in foreign currency is to be reduced from the total turnover also for the purpose of computation of deduction? - HELD THAT:- The above question of law is covered by the decision of this Court in M/s. SRA Systems Ltd., Chennai [2021 (3) TMI 977 - MADRAS HIGH COURT] wherein held covered by the decision of the Hon'ble Supreme Court reported in Commissioner of Income-tax, Central – III Vs. HCL Technologies Ltd. [2018 (5) TMI 357 - SUPREME COURT].- Questions of Law are decided against the Revenue and in favour of the assessee
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