2014 (8) TMI 71

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..... pon Commissioner of Income Tax v/s Gem Plus Jewellery India Ltd [2010 (6) TMI 65 - BOMBAY HIGH COURT] - merely because the SLP against the Division Bench judgment in Gem Plus Jewellery India Ltd is pending before the SC, it will not permit to discard and brush aside the binding precedent – No substantial question of law arises for consideration – Decided against Revenue. - Income Tax Appeal No. .....

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..... and all annexures, we are of the view that the expenses incurred in foreign currency on telecommunication charges and providing technical services outside India should not be excluded from the total turnover for the purpose of computation of deduction under Section 10A is an issue answered in favour of the assessee and against the revenue by relying on the judgment of this Court in the case of Co .....

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