2017 (2) TMI 1385

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..... al turnover for the purpose of Section 10-A - Held that:- As decided in COMMISSIONER OF INCOME TAX v. TATA ELXSI LTD [2011 (8) TMI 782 - KARNATAKA HIGH COURT] there should be uniformity in the ingredients of both the numerator and the denominator of the formula, Section 10-A is a beneficial section. It is intended to provide incentives to promote exports. The components of the export turnover in t .....

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..... d at thetime of hearing." 2. During the course of hearing our attention was invited to the factthat the CIT(A) has adjudicated the issue in the light of the judgment ofHon'ble jurisdictional High Court in the case of CIT vs Tata Elxsi Ltd. (349ITR 98) (Karn). The SLP filed by the department against the judgment ofHon'ble jurisdictional High Court has been dismissed by the Hon'bleSupreme Court. Th .....

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