2017 (4) TMI 1346

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....ember Revenue by : Shri M.K.Biju, JCIT Assessee by : Shri Shailesh Makwana & Smt. Neha Jain, CA ORDER Shri A.K.Garodia, AM This appeal is filed by the revenue and the CO is filed by the assessee and these are directed against the order of the ld. CIT(A)-3, Bangalore dated 31-03-2016 for assessment year 2009-10. 2. The grounds raised by the revenue in its appeal are as under; "....

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....d above. 3. The grounds raised by the assessee in its CO are as under; "1.On the facts and circumstances of the case and in law, the ld. CIT(A)-3, Bangalore erred in not adjudicating on the ground regarding exclusion of telecommunication expenses (telephone data line charges ) amounting to INR.7,661,592/- and travel expenses incurred in foreign currency amounting to INR72,415,349/- from the ....

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....lief arising from the preceding grounds as also all reliefs consequential thereto. The respondent craves leave to add to or alter, by deletion, substitution or otherwise, any or all of the above grounds of cross objections, at any time before or during the hearing of the appeal". 3. In course of hearing before us, the ld. DR of the revenue supported the assessment order, whereas the ld. AR o....

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....ssessee u/s10A should be reduced from the total turnover also. This aspect of the matter is now squarely covered in favour of the assessee by the judgment of the Hon'ble Karnataka High Court rendered in the case of M/s Tata Elxsi Ltd. (Supra). In this case, it was held by the Hon'ble High Court that the total turnover is sum total of export turnover and domestic turnover and therefore, if an amoun....