2015 (4) TMI 1319

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..... the export turnover shall be of the same figure. Therefore, once the scrap sales were not formed part of the total turnover, the same cannot form part of the export turnover also. Therefore, we do not find any infirmity in the order of the CIT(A). In the result, the appeal of the Revenue stands dismissed. - I.T.A. No. 2400/Mds/2014 - - - Dated:- 24-4-2015 - Shri N.R.S. Ganesan, Judicial Mem .....

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..... the decision of the Special Bench of the Tribunal in Saksoft Ltd., the ld. DR pointed out that the Revenue s appeal is pending before the High Court. 3. We have heard Ms. Hemalatha, ld. Counsel for the assessee also. 4. We have considered the rival submissions and perused the relevant material on record. The Assessing Officer has taken the scrap sales as part of the total turnover. However, .....

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