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2021 (5) TMI 364 - KARNATAKA HIGH COURTComputation of deduction u/s 10A - Tribunal not adjudicating on the Appellant's ground that communication expenses and expenses incurred in foreign currency ought not to be reduced from 'export turnover' while computing the deduction available under Section 10A, although the same were not required to be so reduced in terms of the said provision? - Whether Honourable DRP and the learned AO has erred in law and on facts in concluding that communication expenses and expenditure incurred in foreign currency are to be excluded from the export turnover for the purpose of computation of relief under the section 10A ? - HELD THAT:- From the order passed by the Tribunal, it is evident that the Tribunal has not adjudicated the ground No.9 independently and has decided the ground Nos.9 and 10 on the ground that the same is covered by CIT vs. Tata ElxsiTata Elxsi [2011 (8) TMI 782 - KARNATAKA HIGH COURT] Therefore, in the facts of the case, the impugned order dated 11.01.2017 passed by the Tribunal insofar as it pertains to ground No.9 is hereby quashed and the matter is remitted to the Tribunal for decision afresh on the ground No.9. It is, therefore, not necessary for us to answer the substantial question of law framed in this appeal.
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