2020 (5) TMI 23

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....DA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessee by: Shri Percy Pardiwala, Sr. Advocate Department by: Shri Subhakanta Sahu, Sr. DR ORDER PER SUDHANSHU SRIVASTAVA, JM: This miscellaneous application has been preferred by the assessee and seeks partial rectification of this Tribunal's order in ITA No. 2666/Del/2014 for assessment year 2009-10 wherein vide....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....to the claim of deduction u/s 10A of the Income Tax Act, 1961 since the exclusion of communication expenses from export turn-over as well as the total turn-over would have remained the same. 3. The Ld. AR, while supporting the miscellaneous application, has also relied on the objections made by the assessee before the Ld. Dispute Resolution Panel and the case laws paper book filed before the Be....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Miscellaneous Application stands allowed. ITA No.2666/Del/2014 7. We now take up ground no 4.1 in assessee's appeal for consideration. We have gone through the cited case laws and the objections raised by the assesee before the Ld. Disputes Resolution Panel and we have also considered the ratio of the judgment of the Hon'ble Delhi High Court in the case of Genpact India vs. ACIT (supra) a....