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TMI Blog2009 (5) TMI 931X X X X Extracts X X X X X X X X Extracts X X X X ..... ner of Income-tax(A) has erred in law and on facts in directing the Assessing Officer to exclude the travel expenses incurred in foreign currencey and expenses incurred on leased lines charges from the total turnover for the purpose of computing deduction. 2. The brief facts giving rise to the appeal are that the assessee is a domestic company carrying on business in design and development of e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anation 2 of section 10A, such expenses have also to be excluded from the total turnover though the words 'total turnover' was not defined in the Explanation. In other words, it was submitted that parity should be maintained between the 'export turnover' and 'total turnover'. The Assessing Officer, however, did not accept the assessee's submissions and computed the dedu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on as claimed by the assessee. 4. It is against the aforesaid decision of the Commissioner of Income-tax (Appeals) that the revenue is in appeal. At the time of the hearing it was brought to our notice that an identical issue, in the context of section 10B which is in parimateria with section 10A so far as the definition of export turnover is concerned and also did not have the words 'total ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0A, the ratio of the order would equally apply to the interpretation of section 10A also. Therefore, applying the ratio of the order of the Special Bench cited above, we affirm the decision of the Commissioner of Income-tax (Appeals) and dismiss the appeal filed by the revenue with no order as to costs. 5. Order pronounced in the open court on this 1st day of May, 2009. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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