https://www.taxtmi.com/caselaws?id=255725 The tribunal held that the CIT(A) exceeded jurisdiction by remanding the case post the 2001 amendment. Foreign currency and telecommunication expenses must be excluded from both "Export Turnover" and "Total Turnover" for deduction under Section 10A. Disallowance under Section 14A was rejected due to the absence of exempt income. The nature of license fee paid to DOT was remanded to the AO for determination based on revenue-sharing principles. The assessee's appeal was allowed, while the department's appeal was partly allowed for statistical purposes. en-us Thu, 15 Jan 2015 00:00:00 +0530 Thu, 22 Jan 2015 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255725 The tribunal held that the CIT(A) exceeded jurisdiction by remanding the case post the 2001 amendment. Foreign currency and telecommunication expenses must be excluded from both "Export Turnover" and "Total Turnover" for deduction under Section 10A. Disallowance under Section 14A was rejected due to the absence of exempt income. The nature of license fee paid to DOT was remanded to the AO for determination based on revenue-sharing principles. The assessee's appeal was allowed, while the department's appeal was partly allowed for statistical purposes. Case-Laws Income Tax Thu, 15 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255725