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2015 (6) TMI 324 - KARNATAKA HIGH COURT

2015 (6) TMI 324 - KARNATAKA HIGH COURT - TMI - 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 unable to accept the said submission of the learned Counsel for the appellants, as by accepting the return filed by the assessee in which the requisite details had been given, it was not necessary for the A .....

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question of law arises for determination of this 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, learned Counsel appearing for the appellants as well as Sri A.Shankar, learned Counsel appearing for the respondent and perused the record. 2. The sole question involved in the present appeal is as to w .....

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had filed his returns which were accepted by the 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 Commissioner of the Income Tax, the turnover of the entire business of the Company ought to have been considered and not of the undertaking in question. In the appeal filed by the assessee, the Tribunal has set as .....

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