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1 - 6 of 6 (0.33 seconds)Section 10A in The Income Tax Act, 1961 [Entire Act]
C.I.T., Central-Iii, N.Delhi vs Hcl Technologies Ltd. on 24 April, 2018
The relevant portion of the judgment of the
Hon'ble Supreme Court in the case of HCL
Technologies Ltd. (supra), is quoted below for ready
reference:-
The Commissioner Of Income Tax vs M/S. Tata Elxsi Ltd on 30 August, 2011
"17. The similar nature of controversy,
akin this case, arose before the Karnataka
High Court in CIT v. Tata Elxsi Ltd. [2012]
204 Taxman 321/17/taxman.com
100/349 ITR 98. The issue before the
Karnataka High Court was whether the
Tribunal was correct in holding that while
computing relief under Section 10A of the IT
Act, the amount of communication expenses
should be excluded from the total turnover if
Date of Judgment 06-07-2018 I.T.A.No.719/2017
The Pr. Commissioner of Income-Tax, CIT (A) & Anr.
The Income Tax Act, 1961
Dcit (Tds) 1(3), Mumbai vs Madisons Communications P. Ltd, Mumbai on 24 May, 2017
9.2. Now, let us examine the relevant portion
of the order of this Tribunal in DCIT v. Ikanos
Communication India P. Ltd in ITA
No.137/Bang/2015 for AY 2010-11 dt
10.11.2015, which was providing contract
software development services to its principal,
as under:
1