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Pr Commissioner Of Income Tax And The Asst Commissioner Of Income Tax Versus M/s Torry Harris Business Solutions Pvt Ltd

2016 (3) TMI 597 - KARNATAKA HIGH COURT

Computing deduction u/s.10A - Interpretation of Total Turnover & Export Turnover under 10A - Held that:- Any expenditure which is excluded from the export turnover will have to be excluded from the total turnover as well for computing deduction u/s.1 .....

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Sri S Parthasarathi, Adv JUDGEMENT PER : JAYANT PATEL : The Appellants-Revenue have preferred this present appeal by formulating the following substantial question of law: Whether on the facts and in the circumstances of the case, the Tribunal was ju .....

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uch exclusion is permitted to arrive at export turnover only as per the definitions given in Sec.10A of the IT Act and total turnover has not been defined in the Section and by following the judgment of this Hon ble Court in the case of CIT vs. Tata .....

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the appellants-revenue and Ms.Jinitha Chatterjee for Sri S.Parthasarathi, who has appeared upon an advance copy on behalf of the respondent. She further states that vakalathnama will be filed within a week. 3. We may record that while dealing with th .....

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by the decision of the jurisdictional High Court in the case of Tata Elxsi Ltd., wherein it has been held that any expenditure which is excluded from the export turnover will have to be excluded from the total turnover as well for computing deductio .....

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