2018 (5) TMI 2022 - SCH - Income Tax

Deduction u/s 10A Computation - Whether ITAT was correct in law in holding that if a particular item is not part of 'Export Turnover' when it cannot constitute a part of 'Total Turnover' as well? - HELD THAT - Issue which is the subject matter of this Special Leave Petition is covered by the judgment of this Court rendered in HCL TECHNOLOGIES LTD. 2018 (5) TMI 357 - SUPREME COURT A nd, therefore, in the light of the judgment, this Special Leave Petition is liable to be dismissed. In view of what is stated above, the Special Leave Petition stands dismissed.

Summary

The Supreme Court of India dismissed the Special Leave Petition as the issue was covered by a previous judgment. Delay was condoned. No representation from the respondent.