TaxTMI 
TaxTMI 
2021 (8) TMI 567
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..../2008, C.O.No.81/Mds/2009 in I.T.A.No.2222/Mds/2008, I.T.A.No.2223/Mds/2008 and C.O.No.82/Mds/2009 in I.T.A.No.2223/Mds/2008 for the assessment years 2004-05 and 2005-06. 2.The appeals were admitted on 29.07.2015, on the following substantial questions of law:- "1.Whether on the facts and in the circumstances of the case the Income Tax Appellate Tribunal was right in holding that the exclusion of establishment and maintenance expenses pertaining to foreign branch from export turnover while claiming relief u/s 10 for the AY 2004-05 and 2005-06? 2.Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was right in holding that 50% of the telecommunication expense both from the export ....
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.... in T.C.A.Nos.1257 & 1258 of 2009 [Commissioner of Income Tax, Chennai Vs. M/s.Sak Soft Ltd.] and the Question of Law no.2 is covered by the decision of this Bench dated 19.01.2021 made in T.C.A.Nos.1470 to 1472 of 2010 [Commissioner of Income Tax, Chennai Vs. M/s.S.R.A. Systems Ltd., No.100, Valluvar Kottam High Road, Nungambakkam, Chennai] and the Question of law no.3 is covered by the decision of the Division Bench of this Court dated 18.03.2020 made in T.C.A.No.228 of 2011 [M/s.Comstar Automative Technologies Private Ltd., (formerly known as Visteon Powertrain Control Systems India Private Limited, Keelakaranai Village, Malrosapuram Post, Maraimalai Nagar, Chengalpattu District- 603 204 Vs. The Deputy Commissioner of Income Tax, Company....
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....ing the technical services outside shall be allowed to exclude from the total turnover." (ii) Following the ratio laid down by the Hon'ble Supreme Court, the Division Bench of this Court, by order dated 10.01.2019 in T.C.A.Nos.1257 & 1258 of 2009 [Commissioner of Income Tax, Chennai Vs. M/s.Sak Soft Ltd.] decided the Question of law against the Revenue and in favour of the assessee. (iii) Un-reported judgment of this Bench dated 19.01.2021 dated T.C.A.Nos.1470 to 1472 of 2010 [Commissioner of Income Tax, Chennai Vs. M/s.S.R.A. Systems Ltd., No.100, Valluvar Kottam High Road, Nungambakkam, Chennai], this Bench held as follows: "... 5.As the issue of allowability of deduction under Section 10A is common....
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....inery previously used for any purpose. The Assessing Officer found that the assessee had not complied with both these conditions, hence, it was not entitled to any deduction under Section 10B. 6.For the Assessment Year 2002-03, in the case of the assessee Company itself, the Income Tax Appellate Tribunal "C" Bench, Chennai had dealt with the applicability of Clauses (ii) and (iii) of Section 10A(2) in its order dated 16.05.2008 in I.T.A.No.2255/Mds/06. The Tribunal, after taking into consideration the decision of Apex Court reported in 107 ITR 195 [Textile Machinery Corporation Limited Vs. CIT] held as follows: "... this is not a case of setting up of a new business, but only transfer of business place of existing business....
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....eassessment does not survive." (iv) Un-reported judgment of a Division Bench of this Court dated 18.03.2020 made in T.C.A.No.228 of 2011 [M/s.Comstar Automative Technologies Private Ltd., (formerly known as Visteon Powertrain Control Systems India Private Limited, Keelakaranai Village, Malrosapuram Post, Maraimalai Nagar, Chengalpattu District- 603 204 Vs. The Deputy Commissioner of Income Tax, Company Circle - I (3), 121, Nungambakkam High Road, Chennai - 600 034], the Division Bench held as follows: "... 27.Therefore the law has been settled by the said decision of the Hon'ble Apex Court, where in clear terms, it has been held that, the deductions either under Section 10A or 10B would be made while computing....