TMI Blog2008 (8) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... Judicial Member:- 1. This appeal has been filed by the assessee against the order of the CIT (A)-III, Bangalore dated 20-03-2007 on the following grounds; a) On the facts and circumstances of the case, the learned CIT(A) erred in not appreciating the contentions of the company that telecommunication cost attributable to the delivery of goods outside India not being readily ascertainable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xport turnover of the undertaking. d) On the facts and circumstances of the case and without prejudice to the above contention, the total turnover of ₹ 7,32,44,464/- of the assess has been adopted in the assessment order for the purpose of computing eligible profits under section 10A instead of taking total turnover of the undertaking which is ₹ 6,09,31,337/- resulting in excessiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmitted that the delay in filing of this appeal is attributable to the communication between staff of the assessee company. In the facts and circumstances and in the interests' of justice, the delay in question is condoned and the appeal is being decided on merits. 3. The learned AR was fair enough to submit that he is not pressing ground no.(a) and (b) with regard to telecommunication and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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