2020 (9) TMI 334

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....RA PRASAD FOR THE PETITIONER : SRI. E.I. SANMATHI, ADV. FOR THE RESPONDENT : SRI. ANKUR PAI, FOR SRI. K.R. VASUDEVAA, ADV. JUDGMENT Mr.E.I.Sanmathi, learned counsel for the revenue. Mr.Ankur Pai, learned counsel for the respondent. 2. These appeals under Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act', for short) have been preferred by the revenue whi....

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....y are to be excluded from total turnover as well as for computation of deduction under Section 10A whereas such exclusion is permitted to arrive at export turnover only as per the definitions given in section 10A of the IT Act and total turnover has not been defined in the section? (iii) Whether the Tribunal is correct in law in holding that the deduction under Section 10A should be computed in....