https://www.taxtmi.com/caselaws?id=238830 The appeal involved the revision of an assessment order under section 263 of the Income Tax Act, 1961, for the assessment year 2006-07. The main issues were related to technical consultancy charges and disallowances affecting the deduction under section 10A of the Act. The Appellate Tribunal ruled in favor of the assessee, directing the Assessing Officer to compute the deduction under section 10A without reducing the consultancy charges from export turnover and allowing the claim for exemption under section 10A concerning disallowances made under section 40(a)(ia). The appeal was partially allowed, with instructions for computation in line with the Tribunal's decisions. en-us Fri, 13 Sep 2013 00:00:00 +0530 Mon, 21 Mar 2016 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238830 The appeal involved the revision of an assessment order under section 263 of the Income Tax Act, 1961, for the assessment year 2006-07. The main issues were related to technical consultancy charges and disallowances affecting the deduction under section 10A of the Act. The Appellate Tribunal ruled in favor of the assessee, directing the Assessing Officer to compute the deduction under section 10A without reducing the consultancy charges from export turnover and allowing the claim for exemption under section 10A concerning disallowances made under section 40(a)(ia). The appeal was partially allowed, with instructions for computation in line with the Tribunal's decisions. Case-Laws Income Tax Fri, 13 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238830