2014 (10) TMI 915

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....NDENT (BY SRI: JEEVAN J NEERALGI, ADVOCATE)   N.KUMAR, J. J U D G M E N T Sri.Jeevan J. Neeralgi, learned counsel for the re venue, takes notice for the respondent. 2. The assessee has preferred this appeal against the order passed by the Tribunal holding that the expenses incurred towards technical expenses is to be deducted out of the profits and gains earned from the export tur....