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TMI Blog2015 (10) TMI 1464X X X X Extracts X X X X X X X X Extracts X X X X ..... s [2007 (7) TMI 169 - KARNATAKA HIGH COURT] the explanation clause(va) of Section 36 of the IT Act, further makes it very clear that the amount actually paid by the assessee on or before the due date applicable in this case at the time of submitting returns of income under section 139 of the Act to the revenue in respect of the previous year can be claimed by the assessees for deduction out of their gross income. The above said statutory provisions of the IT Act abundantly make it clear that the contention urged on behalf of the revenue that deducted from out of gross income for payment of tax at the time of submission of returns under section 139 is permissible only if statutory liability of payment of PF or other contribution funds referr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h rendering technical services outside India. 5.2. On appeal before the CIT(A), it was contended that if the expenses are reduced from the export turnover necessarily the same ought to be reduced also from the total turnover while computing the deduction u/s 10A of the IT Act, 1961. For the above proposition, the assessee relied on the judgment of the Hon ble jurisdictional High Court in the case of M/s Tata Elxsi Ltd reported in 349 ITR 98. The CIT(A) following the judgment of the Hon ble jurisdictional High Court allowed the appeal of the assessee. 5.3. The revenue being aggrieved is in appeal before us. 5.4. We have heard the rival submissions and perused the material on record. The issue raised by the revenue is no longer res i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IT(2008) 118 TTJ 415 (Delhi ITAT) e. DCIT Vs Seagram Distilleries Ltd (2009) ITA/2532/Del/2006(Delhi ITAT) 6.3. The CIT(A) following the judgment of the Hon ble jurisdictional High Court in the case of M/s Sabari Enterprises Others (Supra) decided the issue in favour of assessee. 6.4 We have heard the rival submissions and perused the material on record. The Hon ble jurisdictional High Court in the case of M/s Sabari Enterprises (Supra) held as follows; The explanation clause(va) of Section 36 of the IT Act, further makes it very clear that the amount actually paid by the assessee on or before the due date applicable in this case at the time of submitting returns of income under section 139 of the Act to the revenue in respe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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