2014 (10) TMI 1041

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...., .C.A Respondent by : Mr. S.Das Gupta, JCIT ORDER Challa Nagendra Prasad, J. This appeal is filed by the assessee against the order of the Commissioner of Income Tax, (Appeals)-III, Chennai dated 28.11.2013 for the assessment year 2009-10 arising out of the order passed under section 143(3) of the Act. 2. There is only one issue in the grounds of appeal of the assessee and this gro....

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....ered by the Special Bench of the Tribunal in ITO Vs. Sak Soft Ltd., wherein the Special Bench held that such expenditure should be excluded from the total turnover as well for the purpose of computing deduction under section 10B of the Act. 4. Departmental Representative submits that Commissioner of Income Tax (Appeals) in fact set aside the matter to the file of the Assessing Officer to consid....