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1 - 4 of 4 (0.21 seconds)The Commissioner Of Income Tax vs M/S. Tata Elxsi Ltd on 30 August, 2011
The method of computing the exemption under
Section 10-A of the Act and precisely, the question as to
whether the expenses excluded from the export turnover are
also to be excluded from the total turnover for the purpose of
Section10-A of the Act, has been dealt with by this Court in
the case of TATA ELXSI LTD. (supra); and this Court has
answered the question against the Revenue, while holding,
inter alia, as under:
Section 10 in The Income Tax Act, 1961 [Entire Act]
Section 260A in The Income Tax Act, 1961 [Entire Act]
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