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For Computing deduction u/s. 10A up-linking charges out of telecommunication expenses to be deducted from both export turnover and the total turnover
Case Law Details
- Case Name
- DCIT Vs M/s Intel Technology India Ltd. (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2004- 05
- Courts
- All ITAT, ITAT Bangalore
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DCIT Vs M/s Intel Technology India Ltd. (ITAT Bangalore)- Assessing Officer has by referring to clause (iv) of Explanation 2 to section 10A of the Act, reduced telecommunication expenses/ lease lines charges from the export turnover but did not reduced such charges from the total turnover. On Appeal CIT (A) directed the AO to recompute deduction u/s 10A of the Act after excluding expenditure incurred on up-linking charges out of telecommunication expenses from both export turnover and the total turnover. Revenue has gone in appeal against the order of Honourable ITAT which held as under :...
