TMI Blog2021 (9) TMI 1496X X X X Extracts X X X X X X X X Extracts X X X X ..... n u/s 10A - disallowance on account of non deduction of tax under Section 195 in violation of a specific provisions of the Act - HELD THAT:- Question of law has been answered in the case M/S. GEM PLUS JEWELLERY INDIA LTD. [ 2010 (6) TMI 65 - BOMBAY HIGH COURT] in favour of the assessee and the same has been accepted by the Board in circular No.36/2017 dated 02.11.2016. Computation under Section 10A - Exclude the leased line expenses both from the export turnover as well as the total turnover in computing deduction u/s 10A - HELD THAT:- These questions are answered in favour of the assessee by case of Commissioner of Income - tax, Central-III Vs. HCL Technologies Ltd. [ 2018 (5) TMI 357 - SUPREME COURT] Delayed employees contri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Vectar Shipping Services Pvt. Ltd., without appreciating that as against one decision in favour of the Assessee there were two decision of the Gujarath High Court in the case of CIT V/s. Sikandar Khan Tunvar and others Tax Appeal No.905 of 2012 dated 02/05/2013 and the decision of Kolkotta High Court in the case of Md. Jakir Hosaai Mandal in favour of the Revenue? 2. Whether the Tribunal was justified on the facts and circumstances of the case the Tribunal is right in law in directing that deduction under Section 10A should be allowed on the income as increased by the disallowance of expenditure made by invoking the provisions of Section 40[a][i] without appreciating that the amount representing the disallowance on acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lated payments of employees contribution to PF amounting to ₹ 18,806/- without appreciating that the provisions of Section 43B are not relevant to the issue and not applicable to the facts of the case? 7. Whether the Tribunal was justified on the facts and circumstances of the case the Tribunal is right in law in allowing relief to assessee by not appreciating that its earlier order dated 31.05.2013 in ITA No.785/2012 in the case of DCIT V/s. Essae Teraoka Pvt. Ltd., the decision of Special Bench of the Kolkota Tribunal in the case of Bengal Chemicals and Pharmaceuticals Ltd., [2011] 10 Taxman.com 26 which after considering the decisions of the Apex Court in Sabari Enterprises [reported in 2008 Vol. 298 ITR page 141] and Alom E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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