2008 (8) TMI 915

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.... For the Respondent: S.S. Mantri ORDER Shailendra Kumar Yadav, Judicial Member:- 1. This appeal has been filed by the assessee against the order of the CIT (A)-III, Bangalore dated 20-03-2007 on the following grounds; "a) On the facts and circumstances of the case, the learned CIT(A) erred in not appreciating the contentions of the company that telecommunication cost attributable to t....

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....d technical services fee paid as reduced from the export turnover of the undertaking. d) On the facts and circumstances of the case and without prejudice to the above contention, the total turnover of Rs. 7,32,44,464/- of the assess has been adopted in the assessment order for the purpose of computing eligible profits under section 10A instead of taking total turnover of the undertaking which i....

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.... filed in time. The learned AR further submitted that the delay in filing of this appeal is attributable to the communication between staff of the assessee company. In the facts and circumstances and in the interests' of justice, the delay in question is condoned and the appeal is being decided on merits. 3. The learned AR was fair enough to submit that he is not pressing ground no.(a) and ....