2010 (1) TMI 1102

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....r This appeal preferred by the Revenue is directed against the order of CIT(A)-IV, Hyderabad dated 27.8.2009 and pertains to the assessment year 2005-06. 2. The first ground in the Revenue appeal is that the CIT(A) erred in holding the communications charges reduced from the Export Turnover as well as from the total turnover even though there is no such provision in the Section 10A of the Income....

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....ound taken by the Revenue is dismissed. 4. The 2nd ground in the Revenue appeal is that the CIT(A) erred in holding the disallowances u/s 40(a) (ia) and Section 36, 40A and 40 (a) (ia) are also eligible for deduction u/s 10A of the Income Tax Act. 5. After hearing from both the parties we are of the opinion that this issue has also covered by the order of the Tribunal dated 29.9.2008 in ITA No.1....