2013 (7) TMI 1160

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..... For the Respondent : Shri V.P. Manikandan, CA ORDER PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER : All these appeals have been filed by the Revenue. Grievance of the Revenue in these appeals is that CIT(Appeals) directed the Assessing Officer to exclude bandwidth expenses from total turnover while computing the deduction claimed by the assessee under Section 10A of Income-tax Act, 1961 (in short .....

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..... as excluded from export turnover, necessarily it had to be excluded from the total turnover as well. For taking this view, he relied on the decision of Special Bench in the case of Sak Soft Ltd. (supra). 3. Now before us, learned D.R., strongly assailing the order of CIT(Appeals), submitted that communication expenses, even though it was excluded from export turnover, was still required to be inc .....

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..... (supra) as well as in the case of Tata Elxsi Ltd. (supra). Learned D.R. was unable to place before us any decision of any higher authority which would require us to take a different view. We are, therefore, of the opinion that the CIT(Appeals) was justified in following the decision of Special Bench in the case of Sak Soft Ltd. (supra). We, therefore, do not find any merits in the appeals filed by .....

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