TMI Blog2017 (2) TMI 1385X X X X Extracts X X X X X X X X Extracts X X X X ..... TATA ELXSI LTD [2011 (8) TMI 782 - KARNATAKA HIGH COURT] there should be uniformity in the ingredients of both the numerator and the denominator of the formula, Section 10-A is a beneficial section. It is intended to provide incentives to promote exports. The components of the export turnover in the numerator and the denominator cannot be different. - Decided against revenue - ITA No. 45/Bang/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . During the course of hearing our attention was invited to the factthat the CIT(A) has adjudicated the issue in the light of the judgment ofHon ble jurisdictional High Court in the case of CIT vs Tata Elxsi Ltd. (349ITR 98) (Karn). The SLP filed by the department against the judgment ofHon ble jurisdictional High Court has been dismissed by the Hon bleSupreme Court. Therefore, the finding of CIT( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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