Defining "Export Turnover" for Sec- 10A of the Income Tax Act, 1961

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘B’ ITA No. 401/Bang/2007 Assessment Year : 2003-04 ISEVA SYSTEMS PVT LTD Vs THE ASSTT COMMISSIONER OF INCOME TAX Dated : December 7, 2007 Appellant Rep. by : Shri K.P. Girish Respondent Rep. by : Shri K.P. Rao ORDER Per : K.K. Gupta, AM : This appeal by the assessee agitates the action of the ld. CIT(Appeals) on the following grounds: “2. The CIT(A) erred in concluding that the order passed by the ACIT is not barred by limitation of time. 3. In the facts and circumstances of the case, the CIT(A) erred in ho...