2019 (6) TMI 546

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nical services rendered outside the India, is already covered against the revenue by a judgment of the Supreme Court in C.I.T v. HCL Technologies Ltd . [ 2018 (5) TMI 357 - SUPREME COURT] . As held therein that if deductions on certain services were allowed only in respect of export turnover but not from the total turnover, it would give raise to an inadvertent, unlawful, meaningless and illogica .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... export turnover as well as the total turnover. 2. Whether in the facts and circumstances of the case and in law the order of the Tribunal is liable to be set aside as being perverse and as not based on due reasoning? 2. Heard Mr. J.V. Prasad, learned Senior Standing Counsel for the appellant. 3. The 1st question of law relating to telecommunica .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X