https://www.taxtmi.com/caselaws?id=378663 The revenue's appeal for Assessment Year 2012-13 was dismissed by the ITAT due to low tax effect, falling below the threshold set by CBDT Circular No. 3/2018. The appeal for Assessment Year 2013-14 regarding the treatment of expenses for deduction u/s 10A was also dismissed, with the ITAT upholding the CIT(A)'s decision to reduce certain expenses from export turnover. Both appeals of the revenue and the assessee were dismissed based on the specific issues analyzed in the judgment. en-us Fri, 15 Feb 2019 00:00:00 +0530 Fri, 19 Apr 2019 08:30:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378663 The revenue's appeal for Assessment Year 2012-13 was dismissed by the ITAT due to low tax effect, falling below the threshold set by CBDT Circular No. 3/2018. The appeal for Assessment Year 2013-14 regarding the treatment of expenses for deduction u/s 10A was also dismissed, with the ITAT upholding the CIT(A)'s decision to reduce certain expenses from export turnover. Both appeals of the revenue and the assessee were dismissed based on the specific issues analyzed in the judgment. Case-Laws Income Tax Fri, 15 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378663