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Income Tax - Highlights / Catch Notes

Home Highlights August 2020 Year 2020 This

Computing deduction u/s 10AA - exclusion from export turnover - ...

Income Tax

August 1, 2020

Computing deduction u/s 10AA - exclusion from export turnover - The issue in the instant case is whether at all expenses were incurred for rendering any of the services outside India. On facts, it has been established that no such services have been rendered. Therefore, we are of the considered view that the Tribunal fell in error in reversing the decision of the DRP. - HC

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