Communication charges should be excluded both from export turnover and total turnover for deduction u/s 10A

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Last updated: 21 January 2021
Quick Summary
The Income Tax Appellate Tribunal (ITAT) has ruled that communication charges should be excluded from both export turnover and total turnover when calculating deductions under Section 10A. This decision applies to ABB Global Industries and Services Pvt. Ltd. for the assessment year 2010-11, affecting how their tax benefits are determined.

Court :
ITAT Bangalore

Brief :
ITA No.1448/Bang/2017 is an appeal by the assessee, while ITA No.1660/Bang/2017 is an appeal by the revenue. Both these appeals aredirected against the order dated 12.04.2017 of the CIT(Appeals)-I, Bengaluru, relating to assessment year 2010-11.

Citation :
ITA No.1488/Bang/2017

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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