Case Law Details
Case Name : M/s. World Wide Safety Pvt. Ltd. Vs. Commissioner of Income Tax- III, Kolkata (ITAT Kolkata)
Related Assessment Year : 2005- 06
Courts :
All ITAT ITAT Kolkata
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Tribunal in assessee’s own case for A.Y.2003-04 and 2004-05 exactly on the issue of incidental expenses such as freight, octroi and sales tax whether to be included in the total turnover for the purpose of computation of deduction u/s 10B of the Act, respectfully following the same and in view of the above discussion carried out, we allow the appeal of the assessee. The revision order of the CIT u/s 263 of the Act is quashed.
INCOME TAX APPELLATE TRIBUNAL , KOLKATA
I.T.A No. 679/Kol/2010
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