2020 (5) TMI 23

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....HANSHU 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 order dated 5.7.2016 the Tribunal had i....

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....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 Bench. It has been prayed that the order of the Trib....

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....6/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) and we agree with the contention of the Ld. AR that this issu....