2015 (8) TMI 662

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....: None ORDER 1. This appeal by the Revenue under Section 260A of the Income Tax Act, 1961 ('Act') is against the impugned order dated 14th November 2014 in ITA No. 5519/Del/2013 for the Assessment Year ('AY') 2009-10. 2. The facts in brief are that the Assessee was engaged in the business of Business Process Outsourcing ('BPO') which provides back office services t....

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....ses from the export turnover, the AO ought to have excluded the same from total turnover also. The CIT (A) held that the action of the AO was not justified and that none of the expenses identified by the AO ought to have been excluded from export turnover for computing deduction under Section 10A of the Act. The CIT (A) further held that there was no nexus between the communication expenses and th....