TMI Blog2015 (8) TMI 661X X X X Extracts X X X X X X X X Extracts X X X X ..... oft copies so that the inconvenience if any caused to the Advocates and the litigants is minimised. The third excuse regarding change of standing counsel is also not justified considering that there is an entire panel of lawyers for the Revenue and its cell in the High Court is managed by a Deputy CIT whose work is overseen by an Assistant CIT. None of the above factors could have entailed a delay of more than a year and five months in re-filing the appeal. The application is accordingly dismissed. Whether on account of AO noticing that some part of the total turnover of the Respondent Assessee, which claims to be a '100 per cent export oriented unit', includes domestic turnover, the deduction under Section 10B should be denied? - He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of delay in re-filing. The first is regarding the budgetary constraints leading to delay payment of the differential court fees as a result of the Court Fees Delhi Amendment Act, 2012 which came into force on 1st August 2012. The second is regarding the practice directions issued by the Court pertaining to filing of soft copies of the paperbooks in tax matters. The third is about change in standing counsel for the Revenue. 3. The first ground is entirely unconvincing. Much prior to the initial filing of the appeal, the Court Fees Act applicable to Delhi stood amended. As regards the second ground, sufficient advance notice had been given to the litigants and Advocates about the filing of soft copies of the paperbooks. Further, the Regist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relatable to 'export turnover', as distinguished from total turnover. Further, it is seen that in Commissioner of Income v. Genpact India (2011) 203 Taxman 632 (Delhi), this Court, while dealing with a similarly worded Section 10A of the Act, noted that such an undertaking would have both export turnover as well as domestic turnover. The formula for computation of the deduction under Section 10 A as determined by the Court reads as under: Profits of the business of the undertaking X Export turn over (Export turnover + domestic turnover) total turnover 6. In that view of the matter, the AO was not justified in denying the deduction under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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