2008 (9) TMI 919

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h:- 1. These three appeals by the assessee are directed against three separate orders of the learned CIT(A) dt. 21-7-2005, 19-8-2004 and 18-9-2006 for assessment years 2002-03, 2001-02 and 2003-04 respectively. As common issues are involved in all the three appeals, we find it convenient to dispose of all of them together by this combined order. 2. In assessment year 2002-03, the assessee is....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... services outside India. The CIT(A) confirmed the same. 4. The contention of the learned counsel is that if the above are to be excluded from the export turnover, then, on the principle that the numerator and the denominator should be the same, they should be excluded from the total turnover as well. For the purpose, reliance has been placed on the decisions of the Hyderabad Bench of the Tribun....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., the decision of the Hyderabad Bench has been relied upon in the case of D.E. Block India Software Pvt. Ltd. in ITA Nos.983 and 984/Hyd/06 dt. 31-1-2007. According to these decisions, if the expenses are to be excluded from the export turnover, then likewise they have to be excluded from the total turnover also. We direct accordingly. 6. Another issue common to assessment years 2002-03 and 200....