THE INCOME TAX OFFICER WARD-6(1)(1), BANGALORE vs M/S SCANCAFE DIGITAL SOLUTIONS PVT LTD , BANGALORE

Income Tax Appellate Tribunal, “B” BENCH : BANGALORE

Before: SHRI A.K. GARODIA & SHRI GEORGE GEORGE K

For Appellant: Shri Keerthinarayan Iyengar, C. A

For Respondent: Smt. Padmameenakshi, JCIT DR

Hearing: 02.11.2017Pronounced: 03.11.2017

Per Shri A.K. Garodia, Accountant Member

This is a revenue’s appeal directed against the order of ld. CIT (A) – 6, Bangalore dated 18.01.2017 for Assessment Year 2011 – 12.

The revenue has raised as many as 4 grounds but the only grievance of the revenue is regarding direction of CIT (A) to the AO to reduce expenses incurred in foreign currency, both from Export & Total Turnover for computing deduction u/s 10A as per the ratio laid down by Hon’ble Karnataka High Court in the case of CIT vs. Tata Elxsi Ltd., 349 ITR 98.

Both sides agreed that the issue is covered in favour of the assessee by this judgment of Hon’ble Karnataka High Court. Respectfully

Page 2 of 2 following the same, we decline to interfere in the order of CIT (A) because his direction is in line with this judgment.

In the result, the appeal filed by the revenue is dismissed.

Order pronounced in the open court on the date mentioned on the caption page.

THE INCOME TAX OFFICER WARD-6(1)(1), BANGALORE vs. M/S SCANCAFE DIGITAL SOLUTIONS PVT LTD , BANGALORE