2014 (7) TMI 710

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ber The appeal has been filed by the Revenue against the order of Commissioner of Income Tax (Appeals)-III, Chennai, dated 11.10.2013 relevant to the assessment year 2009-2010. 2. The only issue raised in the appeal by the Revenue is recomputation of deduction u/s. 10A by excluding the expenses incurred in foreign exchange both from export turnover and total turnover. 3. The assessee is a priva....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 3,23,48,305/- 02. Travel Expenses : 1,62,840/- 03. Onsite Training Expenses : 11,31,794/- Total : 3,36,42,939/-   Aggrieved, against the assessment order dated 31.03.2009, the assessee preferred an appeal before the Commissioner of Income Tax (Appeal). In appeal the Commissioner of Income Tax (Appeals) directed the Assessing Officer to delete the expenditure of B3,36,42,939/- from t....