TaxTMI 
TaxTMI 
2012 (8) TMI 261
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.... at the senior management level, owing to which, appropriate and timely action related to filing of cross objection could not be taken. A request has been made to condone the delay for 37 days in filing the cross objection. In support of the aforesaid application, the assessee has also filed an affidavit dated 25th August, 2011 wherein the aforesaid facts has been repeated and it has also been stated that the delay was not due to any malafide intention on the part of the assessee. 2.1 During the course of hearing, the learned AR reiterated the submissions in filing the application for condonation of delay as well as the aforesaid affidavit and requested to admit the cross objection after condoning the delay. 2.2 In his rival submissio....
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....me as expenses incurred for providing technical services outside India. The Assessing Officer also disallowed 50% of the travelling expenses in foreign exchange by treating the same as expenses incurred for providing technical services outside India. The Assessing Officer reduced the aforesaid expenses from the total receipt to arrive at the export turnover. 3.2 The assessee carried the matter to the learned CIT(A), who directed the Assessing Officer to reduce the expenses from the export turnover as well as from the total turnover. 3.3 Being aggrieved, the department is in appeal before us. 3.4 During the course of hearing, the learned DR supported the finding of the Assessing Officer and the learned AR reiterated the submissions ....
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....that the amount received by the assessee in convertible foreign exchange should represent "consideration" in respect of the export. Any reimbursement of the two items of expenses mentioned in the definition can under no circumstances be considered to represent "consideration" for the export of the computer software or article or things. Thus, the expression "total turnover" which is not defined in section 10B should also be interpreted in the same manner. Thus, the two items of expenses referred to in the definition of "export turnover" cannot form part of the total turnover since the receipts by way of recovery of such expenses cannot be said to represent consideration for the goods exported since total turnover is nothing but the aggregat....
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....ised in the cross objection:- 1. That on the facts and in the circumstances of the case, the learned CIT(A) erred in confirming the action of the Assessing Officer, of including miscellaneous income of INR 11,35,154 as part of total turnover for computing deduction under section 10A of the Income-tax Act, 1961, by disregarding the facts that the section refer to total turnover and not total receipts. 2. That on the facts and in the circumstances of the case :- a) the learned CIT(A) erred in confirming the action of the Assessing Officer, of setting off the losses of Mumbai STPI undertaking of Rs.66,64,539/- in arriving at the "profits for the business" of Bangalore STPI undertaking, while computing the deduction under section 10A o....
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....igh Court in the case of Tata Elxsi Ltd. & Ors. (supra), the said judgement although is in respect of various expenses but the ratio laid down in the judgement is also applicable for the income which is not part of export turnover and if the income is to be reduced from the export turnover, the same should also to be reduced from the total turnover while working out the deduction under section 10A of the Act. In that view of the matter, we direct the Assessing Officer to reduce the miscellaneous income in question from the export turnover as well as the total turnover while computing the deduction under section 10A of the Act. 5. The next issue vide ground no.2 (a) and (b) relates to setting off of the loss of Mumbai STPI undertaking fro....