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M/s. Tata Elxsi Limited Versus The Assistant Commissioner Of Income Tax Circle 12 (4) Bangalore.

2014 (10) TMI 915 - KARNATAKA HIGH COURT

Technical services outside India in connection with the export of computer software - whether the Appellate Tribunal is erred in confirming the order of the Assessing Authority that the marketing expenses incurred by the appellant outside India to pr .....

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TMI 876 - KARNATAKA HIGH COURT] wherein the substantial questions of law were answered in favour of the assessee and against the revenue. - INCOME TAX APPEAL NO. 1131 OF 2008 - Dated:- 20-10-2014 - MR. N KUMAR AND MR. B MANOHAR JJ. APPELLANT (BY SRI .....

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order passed by the Tribunal holding that the expenses incurred towards technical expenses is to be deducted out of the profits and gains earned from the export turnover. 3. The substantial questions of law framed in this appeal on 17.12.2008 are as .....

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nces of the case whether the Appellate Tribunal is erred in confirming the order of the Assessing Authority that the marketing expenses incurred by the appellant outside India to prospect its business also form part of export turnover within the mean .....

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