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TMI Blog2018 (6) TMI 1395X X X X Extracts X X X X X X X X Extracts X X X X ..... reference to other eligible or non eligible units or undertakings of same assessee. The deductions under Section 10A therefore would be prior to the commencement of the exercise to be undertaken under Chapter VI of the Act for arriving at the total income of the assessee from the gross total income - I.T.A. No.589/2016 - - - Dated:- 19-6-2018 - DR. Vineet Kothari And Mrs. S. Sujatha, J.J. Sri E.I. Sanmathi, ADV.- For the Appellant Sri Ankur Pai, ADV.- For the Respondent JUDGMENT Both learned Counsels at the Bar submit that the issue involved in the present case is covered by the decision of the Hon ble Supreme Court in the case of Commissioner of Income Tax And Another v. Yokogawa India Limited reported in 2017 (3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tional High Court in assessee s own case in ITA No.189/2009 vide order dated 6.4.2015 has decided this issue in favour of the assessee in para 4 as under: 4. In such view of the matter, we are of the view that no substantial questions of law remains to be answered by this Court. Sri K.V.Aravind, learned counsel for the appellant states that in the case of COMMISSIONER OF INCOME-TAX vs. TATA ELXSI LTD. (supra), appeals have been filed before the Apex Court which have been admitted on the questions of law. 9. In view of the above facts and circumstances of the case and by following the decision of the Hon ble Jurisdictional High Court in assessee s own case, we do not find any effort or illegality in the impugned order of CIT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the stage of determination of its profits and gains. At that stage the aggregate of the incomes under other heads and the provisions for set off and carry forward contained in Sections70, 72 and 74 of the Act would be premature for application. The deductions under Section 10A therefore would be prior to the commencement of the exercise to be undertaken under Chapter VI of the Act for arriving at the total income of the assessee from the gross total income. The somewhat discordant use of the expression total income of the assessee in Section 10A has already been dealt with earlier and in the overall scenario unfolded by the provisions of Section 10A the aforesaid discord can be reconciled by understanding the expression total i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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