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<h1>Appeal dismissed due to prior adverse ruling; Delay condonation plea rejected.</h1> The Karnataka HC dismissed the appeal as the issue had been previously decided against the appellants. The appeal and the delay condonation application ... Interpretation of Total Turnover & Export Turnover under 10A - Held that:- Learned counsel for the appellants fairly submits that the question raised in this appeal is answered against the appellants by this Court in CIT v. Tata Elxsi Ltd.[2011 (8) TMI 782 - KARNATAKA HIGH COURT]. The Karnataka High Court dismissed the appeal in the case as the question raised was already answered against the appellants in a previous judgment. The appeal and the application for condonation of delay were both dismissed.