This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Export Turnover" for Sec- 10A of Income Tax
Case Law Details
- Case Name
- M/s I-Gate Global Solutions Ltd Vs The Asst. Commissioner Of Income Tax (ITAT Bangalore 'B' Bench)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2002-03, 2003-04
- Courts
- All ITAT, ITAT Bangalore
IN THE INCOME TAX APPELLATE TRIBUNAL,
BANGALORE BENCH ‘B’ BANGALORE
ITA No.248 & 249/Bang/2007
(Asst. Year 2002-03 & 2003- 04)
M/s I-GATE GLOBAL SOLUTIONS LTD
158-162(P) & 165(P)-170(P) , EPIP,
Phase-II, Whitefiled, Bangalore-560006
Vs
THE ASST. COMMISSIONER OF INCOME TAX,
CIRCLE-11(3) , BANGALORE
Though there is no definition of the term ‘total turnover’ in section 10A, there is also nothing in the said section to mandate that what is excluded from the numerator (export turnover) would nevertheless form part of the denominator. One would have to apply consistent ...
