TMI Blog2015 (4) TMI 1104X X X X Extracts X X X X X X X X Extracts X X X X ..... urnover in any event on the parity of reasoning, namely, that the amount of about ₹ 3.36 crores had nothing to do with the rendering of services or export of services of the software. In that event, the amount could not be taken as a part of total turnover either.There is nothing to indicate that the finding of fact in this regard is perverse. - I. T. A. No. 432 of 2014 (O&M) - - - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of deduction under section 10A of the Act ? (ii) Whether on the facts and in the circumstances of the case, the learned Income-tax Appellate Tribunal has erred in law in directing to exclude from the total turnover the amount of ₹ 38.08 lakhs communication charges to compute turnover and export turnover for the purpose of computation of deduction under section 10A of the Act ? ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7] 290 ITR 667 (SC) whereas the issue involved in the referred to case has been amended under section 145A(a) with effect from April 1, 1999 ? 2. In the facts and circumstances of the present case, the substantial questions of law do not arise. The assessee had claimed deduction under section 10A of the Income-tax Act, 1961 in respect of an amount of about ₹ 61.41 lakhs. The dispute rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the effect that the entire amount of ₹ 6.83 crores ought to be taken as a part of the total turnover. The Tribunal found on facts that the amount could not be taken as a total turnover in any event on the parity of reasoning, namely, that the amount of about ₹ 3.36 crores had nothing to do with the rendering of services or export of services of the software. In that event, the amou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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