Definition of total turnover given U/s. 80HHC / 80HHE cannot be adopted for Section 10A

Advocate Akhilesh Kumar Sah CIT vs. HCL Technologies Ltd. (Supreme Court) The definition of total turnover given under Sections 80HHC and 80HHE cannot be adopted for the purpose of Section 10A: HCL Technologies case In CIT vs. HCL Technologies Ltd. [Civil Appeal Nos. 8489-8490 of 2013 and other appeals, decided on 24.04.2018], briefly, the Respondent – HCL Technologies Ltd. being a company registered under the Companies Act, 1956 was engaged in the business of development and export of computer softwares and rendering the technical services. The Respondent showed gross income from business ...