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

Last updated: 21 January 2021

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

IN THE INCOME TAX APPELLATE TRIBUNAL
“B” BENCH : BANGALORE

BEFORE SHRI N V VASUDEVAN, VICE PRESIDENT
AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER

ITA No.1488/Bang/2017
Assessment year: 2010-11

ABB Global Industries and
Services Pvt. Ltd.
(formerly ABB Global Industries
and Services Ltd.),
21st Floor, WTC, Dr. Rajkumar
Road, Malleshwaram West,
Bangalore – 560 055.
PAN: AADCA 3217B
APPELLANT

Vs.

The Deputy Commissioner
of Income Tax,
Circle 11(1),
Bangalore.
RESPONDENT

ITA No.1660/Bang/2017
Assessment year: 2010-11

The Deputy Commissioner
of Income Tax,
Circle 11(1),
Bangalore.
PAN: AADCA 3217B
APPELLANT

Vs.

ABB Global Industries and
Services Pvt. Ltd.
(formerly ABB Global Industries
and Services Ltd.),
Bangalore – 560 055.
RESPONDENT

Appellant by : Shri T. Suryanarayana, Advocate
Respondent by : Shri Gopalan Guruswamy, CIT(DR)(ITAT), Bengaluru.

Date of hearing : 07.12.2020
Date of Pronouncement : 31.12.2020

O R D E R

Per N.V. Vasudevan, Vice President

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.

2. First we shall take up for consideration the assessee’s appeal which is ITA No.1488/Bang/2017. Ground No.1 was not pressed for adjudication and hence dismissed as not pressed. Ground No.2 raised by the assessee reads as follows:-

To know more in details find the attachment file