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2019 (2) TMI 1401 - AT - Income TaxDeduction u/s 10A computation - exclusion of telecommunication and insurance charges from the total turnover and the export turnover - CIT(A) had adjudicated these issues following the judgment of the jurisdictional High Court in the case of Tata Elxsi Ltd., Vs. CIT [2015 (3) TMI 1220 - ITAT BANGALORE] in which it has been categorically held that if any expenditure is excluded from the export turnover, the same should be excluded from the total turnover. Since the CIT(A) has adjudicated the issue in the light of the judgment of the Hon’ble High Court, we find no infirmity in the order of the CIT(A). Accordingly, we confirm the same. Disallowance of licence fees paid to Consultant/Doctors abroad - AO had disallowed licence fees paid by the assessee having observed that the licence fees paid and claimed as an expenditure by the appellant company ought to have been borne by the Consultant/Doctors abroad - HELD THAT:- It is an arrangement between the appellant and the consultant doctors with regard to remunerations and the licence fees to be paid. If the appellant takes the responsibilities of making the payment of licence fee on behalf of the Doctors and paid a lesser remuneration, this arrangement should not have been doubted by the Revenue authorities unless and until the arrangement is held to be in contravention to the provisions of law. We therefore find no infirmity in the order of the CIT(A) who has rightly allowed the claim of the assessee. Accordingly, we confirm the order of the CIT(A). - Decided against revenue.
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