TMI Blog2015 (11) TMI 981X X X X Extracts X X X X X X X X Extracts X X X X ..... ] - Decided in favour of assessee. - I. T. A. No. 1110 /Mds/ 2015 - - - Dated:- 26-6-2015 - N. R. S. GANESAN (Judicial Member) and A. MOHAN ALANKAMONY (Accountant Member) P. Radhakrishnan for the appellant. V. S. Jayakumar for the respondent. ORDER The order of the Bench was delivered by 1. A. Mohan Alankamony (Accountant Member).-This appeal is filed by the Revenue, aggrieved by the order of the learned Commissioner of Income-tax (Appeals)-11, Chennai dated December 30, 2014 in I. T. A. No. 1146/2013-14 passed under section 143(3) read with section 250 of the Income-tax Act, 1961. 2. The Revenue has raised three elaborate grounds in its appeal, however the crux of the issue is that the Revenue is aggrieved by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned Assessing Officer, the assessee preferred an appeal before the learned Commissioner of Income-tax (Appeals), who allowed the issue in favour of the assessee. The relevant portion of the learned Commissioner of Income-tax (Appeals)'s order is reproduced hereinbelow for reference : 7.2. The authorised representative submitted that the expenditure is incurred locally and hence, the question of disallowing the same does not arise. Further, the authorised representative relied on the decisions of the hon'ble Income-tax Appellate Tribunal in the case of Patni Telecom P. Ltd. v. ITO [2008] 22 SOT 38 (Hyd). Without prejudice to the above, he submitted that in case it should be excluded from the purpose of export turnover, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e have heard both parties and carefully perused the materials available on record. Since the learned Commissioner of Income-tax (Appeals) has followed the decision of the Special Bench of this Tribunal in the case of ITO v. Sak Soft Ltd. [2009] 313 ITR (AT) 353 (Chennai) [SB] and the decisions of the hon'ble Bombay High Court (supra) while deciding the matter in favour of the assessee, we do not find it necessary to interfere with the order of the learned Commissioner of Income-tax (Appeals). Accordingly the order of the learned Commissioner of Income-tax (Appeals) on this issue is hereby confirmed. 7. In the result, the appeal of the Revenue is dismissed. 8. The order pronounced on June 26, 2015 at Chennai. - - TaxTMI - TMITa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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