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Asst. Commissioner of Income-Tax Versus M/s. Symphony Services Corp (India) Pvt Ltd.

2016 (9) TMI 908 - KARNATAKA HIGH COURT

Section 10A deduction computation - Held that:- ITAT is justified in law in allowing the appeal of the respondent by directing the Assessing Officer to exclude reimbursement of certain expenditure incurred in foreign currency, both from the Export Tu .....

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mathi, Advocate JUDGMENT The appellant-Revenue has preferred the present appeal by raising the following substantial questions of law: 1. Whether on the facts and circumstances of the case, the ITAT is justified in law in allowing the appeal of the r .....

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diture expressly only from the Export Turnover by way of specific definition of export turnover defined in the Act ? 2. Whether, in the absence of specific provision in Section 10A of the Act warranting exclusion of the expenses from the total turnov .....

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