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TMI Blog2020 (5) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... red the ratio of the judgment of Genpact India vs. ACIT [ 2011 (11) TMI 119 - DELHI HIGH COURT] and we agree with the contention of the Ld. AR that this issue stands covered in favour of the assessee we direct the Assessing Officer to make a corresponding reduction from the total turn-over while computing the deduction u/s 10A - Decided in favour of assessee. - MA No. 72/Del/2017 (In ITA No.2666 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion in the total turnover while recomputing the deduction under section 10A of the Act. 2. It has been contended in the miscellaneous application that the assessee had contended before the Bench that this ground was covered in favour of the assesee by the decision of the Hon ble Delhi High Court in the case of Genpact India vs. ACIT (reported in 203 taxman 632) and had prayed that on applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eard both the parties and after having perused the order of the Tribunal as well as the records, we agree with the contention of the Ld. AR that ground No. 4.1 as stated above has inadvertently not been adjudicated by this Tribunal in the above mentioned appeal and, therefore, there is a mistake apparent from the record and the order of the Tribunal needs to be rectified to that extent. Accordingl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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