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The Commissioner of Income Tax And Others Versus Sun Microsystems India Pvt Ltd

2015 (6) TMI 324 - KARNATAKA HIGH COURT

Revision u/s 263 - commissioner had held that the computation of deduction u/s.10A of the Act when computing total income should be in respect of both STP units as well as non-STP units i.e., in respect of the entire company - Held that:- We are unab .....

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ugh it could be said that had such reasons been given, it may have been better. However, the order cannot be said to be erroneous in sofar as it is prejudicial to the interests of the revenue or taken up for revision under Section 263 of the Act, mer .....

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Court. - Decided against revenue. - ITA No. 203 of 2009 - Dated:- 6-4-2015 - Vineet Saran And S Sujatha,JJ. For the Appellant : Sri K V Aravind, Adv. For the Respondents : Sri A Shankar & Sri M Lava, Adv. JUDGMENT We have heard Sri K.V.Aravind, .....

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n 4 of Section 10A of the Income Tax Act, 1961 with effect from 01.04.2001, while computing the deduction the total turnover of the undertaking is to be considered or the total turnover of the business of the Company is to be considered ? 3. The brie .....

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Assessing Officer. The Commissioner re-opened the matter under Section 263 of the Act and was of the opinion that the order of the Assessing Officer was erroneous as well as prejudicial to the interest of the Revenue, as according to the Commissione .....

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Aggrieved by the said order, this appeal has been filed by the Revenue raising the following substantial question of law: "Whether the Tribunal was correct in setting aside the order passed u/s.263 of the Act, where the commissioner had held th .....

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. Learned Counsel for the appellants has not been able to justify as to how after the amendment of sub-section (4) of Sub-section 10A of the Act with effect from 01.04.2001, the total turnover of the business carried on by the assessee could have bee .....

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