2009 (12) TMI 1000

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....ent by : Shri H N Khincha ORDER PER GEORGE GEORGE K : These appeals, filed by the revenue, are directed against the consolidated order of learned CIT(A)-I, Bangalore dated 20th March, 2009 in relation to asst. years 2002-03 and 2003-04. The order of the CIT(A) emanates out of the order of the Assistant Commissioner of Income Tax dated 31.12.2007 passed u/s 143(3) r.w.s. 147 of the Act. ....

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....de India and hence not eligible for deduction u/s 10A of the Act. 3.1 At the very outset, it is submitted by both the parties that the first issue mentioned above is covered by the order of the Tribunal in assessee's own case (ITA Nos.248 & 249/Bang/2007 dated 27th November, 2007) as well as the decision of the Special Bench of the Tribunal in the case of ITO v M/s Sak Soft Ltd. (2009) 313 ....

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....)'s direction to reduce the expenditure incurred in foreign currency on travel and telecommunication expenses not only from the export turnover but also from the total turnover for the purpose of deduction u/s 10A of the Act. 4. As regards the second issue mentioned above, the Assessing Officer in the assessment completed u/s 143(3) r.w.s. 147 (dated 31.12.2007) was of the view, since asses....

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....143(3) r.w.s. 147 were carried in appeal and the Commissioner of Income Tax (Appeal) at para 7 and 7.1 of the Appellate Order held that the appellant was not involved in technical consultancy. (As there were some errors in para 7 and 7.1, the Commissioner of Income Tax (Appeal) passed a corrigendum on 8.6.2009). A copy of the corrigendum is placed on record. 4.2 It is pointed out by the learned....