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2015 (11) TMI 981 - AT - Income TaxEligibility for deduction under section 10B - AO excluded freight charges and handling/clearing and forwarding charges attributable to delivery of article or a thing outside India from the export turnover, however the same was not excluded from the total turnover resulting in the additions - Held that:- What should be excluded from the purpose of export turnover, the same should be excluded from the total turnover also. See Income-Tax Officer. Versus Sak Soft Limited. [2009 (3) TMI 243 - ITAT MADRAS-D] and CIT v. Gem Plus Jewellery India Ltd. [ 2010 (6) TMI 65 - BOMBAY HIGH COURT] - Decided in favour of assessee.
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