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TMI Blog2019 (2) TMI 1401X X X X Extracts X X X X X X X X Extracts X X X X ..... aw and facts of the case. This being an "composite order" is covered under the exclusions mentioned in Para 5 of the CBDT Circular No. 21/2015 dtd, 10-12-2015, and hence the monetary limits provided in para 3 of the aforesaid circular are not applicable to this appeal. 2. "On the facts and in the circumstances of the case, the CIT(A) erred in directing the AO to exclude telecommunication and insurance charges only if they were recovered and included in the export turnover, when the provisions of the Act clearly stipulates that the export turnover does not include freight, telecommunication charges and insurance attributable to the delivery of computer software outside India. 3. "On the facts and in the circumstances of the case, the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r providing technical services outside India to be excluded both from export turnover and total turnover for the purpose of computation of deduction u/s 10A of the Act, whereas such exclusion is permitted to arrive at the export turnover only as per the definitions given in sec. 10A of the Act and total turnover has not been defined in the section." 7. "On the facts and in the circumstances of the case, the CIT(A) has erred in law in following the judgments of jurisdictional High Court in the case of CIT Vs. Tata Elxsi Ltd., and setting aside the issue back to the file of the Assessing Officer, which has not become final since same has not been accepted by the Department and SEPs are pending before the Hon'ble Apex Court"? 8. For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the CIT(A) with the submission that the criteria for allowing the deductions claimed was only whether the expenditure was laid out for the purpose of the appellant's business. Section 37(1) of the Act allows the deduction of any residual business expenditure which was in the nature of a revenue expenditure, and was incurred not in contravention of the provisions of law and was laid out wholly and exclusively for the purpose of the assesee's business. Therefore, the same may be allowed. The CIT(A) re-examined the claim of the assessee and being convinced with the explanations of the assessee, deleted the addition. Now the Revenue is before us and placed heavy reliance upon the order of the AO with the submission that licence fee is a liab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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