TMI Blog2020 (9) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... THAT:- Substantial question of law No.1 in both the appeals is covered by a decision of this Court in 'YOKOGAWA INDIA LTD. Vs. CIT AND ORS.' [ 2011 (8) TMI 845 - KARNATAKA HIGH COURT] affirmed by the Supreme Court in 'CIT AND ORS. Vs. YOKOGAWA INDIA LTD.' [ 2016 (12) TMI 881 - SUPREME COURT] . Whether Tribunal was justified in law in holding that the reimbursement of expen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 39;BLE MR. JUSTICE ALOK ARADHE And THE HON'BLE MR. JUSTICE H.T.NARENDRA PRASAD FOR THE PETITIONER : SRI. E.I. SANMATHI, ADV. FOR THE RESPONDENT : SRI. ANKUR PAI, FOR SRI. K.R. VASUDEVAA, ADV. JUDGMENT Mr.E.I.Sanmathi, learned counsel for the revenue. Mr.Ankur Pai, learned counsel for the respondent. 2. These appeals under Section 260-A of the Income Tax Act, 1961 (herei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommunication expenses and ₹ 3,30,61,328/- towards foreign travel expenses incurred in foreign currency are to be excluded from total turnover as well as for computation of deduction under Section 10A whereas such exclusion is permitted to arrive at export turnover only as per the definitions given in section 10A of the IT Act and total turnover has not been defined in the section? (iii ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the second substantial question of law in both the appeals is also covered by a decision of this Court rendered in 'COMMISSIONER OF INCOME-TAX Vs. TATA ELXI LTD.' (2012) 349 ITR 98 (KAR) and the aforesaid view has been affirmed by the Supreme Court in 'COMMISSIONER OF INCOME-TAX, CENTRAL-III Vs. HCL TECHNOLOGIES LTD.' (2018) 93 TAXMANN.COM 33 (SC). 4. In view of the afor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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