justified in holding that the
courier charges of Rs.5,91,416/-, internet charges of
Rs.14,18,339/- and insurance charges ... purpose of
computing relief u/s 10A of the Act.
Courier, internet and insurance charges reduced from the
export turnover:
4.2. In respect of courier
Shri Abhay
Maheswari, director of the appellant company stated that Flipkart Internet
accounts for 96% of its business. He also stated that the revenue inflow ... from
Flipkart Internet cannot be co-related with the expenses outflow from their end
and it is not possible to map item to item
Shri Abhay
Maheswari, director of the appellant company stated that Flipkart Internet
accounts for 96% of its business. He also stated that the revenue inflow ... from
Flipkart Internet cannot be co-related with the expenses outflow from their end
and it is not possible to map item to item
Shri Abhay
Maheswari, director of the appellant company stated that Flipkart Internet
accounts for 96% of its business. He also stated that the revenue inflow ... from
Flipkart Internet cannot be co-related with the expenses outflow from their end
and it is not possible to map item to item
Shri Abhay
Maheswari, director of the appellant company stated that Flipkart Internet
accounts for 96% of its business. He also stated that the revenue inflow ... from
Flipkart Internet cannot be co-related with the expenses outflow from their end
and it is not possible to map item to item
Shri Abhay
Maheswari, director of the appellant company stated that Flipkart Internet
accounts for 96% of its business. He also stated that the revenue inflow ... from
Flipkart Internet cannot be co-related with the expenses outflow from their end
and it is not possible to map item to item
company submits that majority of the
telecommunication line expenses pertains to internet link,
data circuit charges used for telephone, internet, or other
data communication services ... need to communicate internally over telephone and
have constant access to internet. Accordingly, the volume
of requirement for a stable internet line, data circuit
furniture and fixtures, wherever necessary, complete
with outlets for electricity, telecom and internet
connection, through which the appellant made available
electricity, telecom and internet facilities ... such power to the lessees.
(n) The appellant provided telecom and internet services to
the lessees and for such purpose it had obtained
distributorship from
Internet Componet Management Group ... vs The Deputy Commissioner Of Income Tax ... on 27 February, 2020
IN THE INCOME TAX APPELLATE TRIBUNAL
BANGALORE BENCHES ... MEMBER
ITA No.3273/Bang/2018
(Assessment Year: 2010-11)
M/s. Internet Component Management Group Pvt. Ltd.,
No.66/1, Magadi Main Road, Rananathapura
Pacific Internet India Private ... vs The Deputy Commissioner Of Incoem Tax ... on 15 September, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL
"A" BENCH ... Bang/2017
Assessment year : 2008-09
M/s. Pacific Internet India Pvt. Vs. The Deputy Commissioner of
Ltd., Income Tax,
Unit 2, First Floor, Innovator
