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Karnataka High Court

The Commissioner Of Income Tax vs M/S Kshema Technologies Ltd., on 24 October, 2011

Bench: N.Kumar, Ravi Malimath

as THE HIGH CGURT OF §<ARNmj.:x:<A----Af: :§Arx; {:}i'x':'Q§gE.'.i'. 

QATEEE THIS THE 2:?" MY a%'.sC'55f%"TG'J3EiR"-'2;A:;:--3.,: _  
PRESEM   

THE HON"BLE;__f'~'iP2m?Lg2S7§;:C.E'N,E<é3h??E2iR_" 
THE HOBYBLE M§=z;:%;)TS%T'zCe{MJ':i=fl;w:%"%:'§i»;€x:,:r»»2AT:-;

 "'«.T.,:fr;:\.  701:2: 0é':'§'e9 _ '.i' A

BETWEER;   ., ~  

1.

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Ggmgamé fax' = €I1"?3:CLE~T%1V2{1};"".,_ %%%%% . C;':2.§B*é;;:'A::_::s3iE'\:§, A .V1<'g:%:%E5:$::e:% :::.Q;:§; ' 3;:$;G.A;';§Rg-5.__V.~ V H,A?PELLA?\iTS {8'§i"3..:_f§ %<; 'v';,£§§?:;5\§!If»é§; A§¥.fG:';%TE} *.,, gg;Nn:

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afismg eut ef G¥'d€%' eated 2§%._.G§;;'2£:~1{39'ee»._;*::e_$'se{i_~~ee,,'.¥:*§w;_' I"f'AgNe.6Z€:/BN<S;'2§88; fer £:heAsses':2=_m'ent yeagf A2O{3~4nzE}S;Ve ' graying te fermuiate the SE;fb$*f§3F}t§a§v.C§u€'S't§f}FiS:'vQ.fm!.;aW stated therein, anew the appea-£e.e,Vémd set*--as'i'de.= the erder gassed by the ITAT, BangaEere____iVrs..V:'FTA.No§62ej}/BNCEXZOOS dated 29.05.2089 cenf§s"m_§ng ;ihe"e§de'r.._ef the"'A'§3pe%Eate Cemméesioner & eenfirmT' _tf;_e 2.j_erCf'e'r*- g;>a_ssed by the Asst.CemmEssiener ef E.ncome¥ f__C%rc!e--12{1};
Bangatore. v_ A' Thée ITA_Ve.em«§1§fi'g'_. g;..;{"fa§;.:iéa1:4éeg,"t%§;'s"'&ay, NKLEMAR. 3., eeéiveted "
1111 °?hés"a_f:34;:ea£' :_4Es-~;':':§*:"e Revenue egaiesi the erder peseeee'-by tiéev-.'Ef:'%'E3'Qne'%. The euestéerz the: arises fer §ie:::Vs§'&:Eere*§:"e:i'5;: this egeeeé is whether the Trifiunai was that when eemputieg the reéief meet

2 Seet£i::>._:3 iV_{';~':'é3.i%:2fA the Zeeeme Tex ecig :':§§;% the ememz: er?

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% 3/M foreign currency shmfifi be e><c:§uded frsm the...VV}::3f:ia§_ tumever far' the same are reduiefi frem exggert ::jt'h'<3-ézj:é.rf:, 5 2g This questian haé Cami: up.féfi'--:;§:3$i--<fé2*.;3'*:L§_en .Tf b€fC!¥'€ this Cam: in the ¢:a.::»e3_ of&"£T_®'§'~'¥r~/3ISTFE§£7%~f';.t.'\i:E?RA INCOME TAX vs! TA"§'A ELXSI rm'-1::;¢'.'V:2§1./2'Cgé"'and ether cennecteé Cases €i'§sgi}_0se_s3'V'":§'f;' j:§$ 3.Q'** 2811. After referring to variefiéreferring to varieus expens:e$ ;§t'V:-_wai;§AVV'§%§é£§ C0?'W3U'Cif'§ the Consideratiars' turnover, the exgerzses' flfr'e:§%é}%:, teiecommunécation chargeg;'~.._Qr" is the deéivery sf the articles 3?' 'ir:4i_;3 gs e:ér._C's:3r:'*:;:3.._{.:"ier saftware sutséée Endia; 5%' ,-e><;3er:si:§s if any '§'§"s£:;§__rf e <:i is: foreign exchange in ggroxséééng '.f:%2éV'i:2_V£;§s€.:V§<::»2:»§Vé*r»f%::e eutséde Enéia shauid not be inzfiuéeé. TL%:é>.f"-§'%:gj$§';*?§€'§_*:;§i:Vxf:r::éSs€d by me Tréfiagnai £3 in canssnaace _:!v'§§§'i éiéfzé %.--_;a7%,év-.:':if'7e£§are§ by Ems Seam. Therefare; we ée :20: " '----$Vée as'; rfizérié in this apgealg z_ /,.~ ' in favour The substantia% questiar: sf Eaw £3 answeréé 3? the a$se§see and agamgt me Ref¢é%::;:-8.' The appeaé is éisméssea. _ Rsk/~< ya Aé ,é /z ,/3% §