TMI Blog2016 (3) TMI 460X X X X Extracts X X X X X X X X Extracts X X X X ..... n of Commissioner of Income Tax vs. Tata Elxsi Ltd. [2014 (9) TMI 1013 - KARNATAKA HIGH COURT] held that any exclusion from the export turnover, it should also be excluded from the total turnover for the purpose of computation of deduction under S.10A of the Act. - ITA No. 386/2015, ITA Nos. 387/2015 & 388/2015 - - - Dated:- 15-2-2016 - Jayant Patel And S. Sujatha, JJ. For the Appellant : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ordingly involves rendering of technical services outside India? 2. The second question/other questions are not pressed. 3. We have heard Mr.Sanmathi, learned counsel appearing for Revenue in all the appeals and Mr.K.K.Chaithanya has appeared for assessees and he has prayed that the permission may be granted to him to file vakalathnama. Permission is granted. 4. Upon hearing the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aw: 1. Whether the Tribunal was correct in reversing the finding of the Assessing Officer and the Appellate Commissioner that per diem (amount paid to employees in foreign exchange) expenditure of ₹ 3,81,64,086/- incurred in foreign currency is to be deducted from the export turnover for the purpose of computing deduction u/s.10A of the Act? 2. Whether the Tribunal was correct in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consideration. However, the learned counsel appearing for the appellant-revenue contended that the Department has carried the matter before the Apex Court against the decision of this Court in case of Commissioner of IT vs. Tata Elxsi Ltd., in SLPs pending before the Apex Court. He submitted that, therefore this Court may clarify that the effect may be given after the Apex Court decides SLP agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e decision of the Apex Court. 7. Under the circumstances, we find that following order deserves to be passed: (1) As the issue is already covered by the decision of this Court in case of Tata Elxsi Ltd., supra, no substantial questions of law would arise for consideration as sought to be canvassed. Hence, appeals do not deserve to be entertained. The Assessing Officer shall give effect to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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