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TMI Blog2021 (5) TMI 364X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant's ground that communication expenses and expenses incurred in foreign currency ought not to be reduced from 'export turnover' while computing the deduction available under Section 10A, although the same were not required to be so reduced in terms of the said provision? - Whether Honourable DRP and the learned AO has erred in law and on facts in concluding that communication ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .T.A. NO.208/2017 - - - Dated:- 6-4-2021 - HON BLE MR. JUSTICE ALOK ARADHE AND HON BLE MR. JUSTICE M.G.S. KAMAL APPELLANT (BY SRI T. SURYANARAYANA, ADVOCATE) RESPONDENTS (BY SRI. K.V. ARAVIND, ADVOCATE) JUDGMENT ALOK ARADHE J., This appeal under Section 260A of the Income Tax Act, 1961 has been filed by the assessee against the order dated 11.01.2017 passed by the In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 2006-07, one of the assessee filed the return of income after having claimed deduction under Section 10A of the Act to the extent of ₹ 104,27,07,900/- in respect of the profits relating to its Software Technology Park Units. The aforesaid return was taken up for assessment by the Assistant Commissioner of Income Tax and a draft order of assessment was passed. The assessee, against the draf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der the section 10A of the Act. 10. The Honourable DRP and the learned AO has erred in law and on facts in upholding that the said communication expenses and expenditure incurred in foreign currency should not be reduced from the total turnover for the purpose of computation of relief under section 10A of the Act even if these are reduced from the export turnover. 4. The Tribunal by orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d No.9 independently and has decided the ground Nos.9 and 10 on the ground that the same is covered by CIT vs. Tata Elxsi (supra). 8. Therefore, in the facts of the case, the impugned order dated 11.01.2017 passed by the Tribunal insofar as it pertains to ground No.9 is hereby quashed and the matter is remitted to the Tribunal for decision afresh on the ground No.9. It is, therefore, not ne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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