DDIT, DEHRADUN vs. M/S. SMITH INTERNATIONAL INC., DEHRADUN
In the result, both the appeals of the assessee are allowed and both the appeals of the Revenue are dismissed
ITA 3909/DEL/2014[2010-11]Status: DisposedITAT Dehradun10 Nov 2021AY 2010-11
Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 4561/Del/2013 : Asstt. Year : 2009-10 Ita No. 3824/Del/2014 : Asstt. Year : 2010-11 Smith International Inc., Vs Adit, 806-807, Powai Plaza, Central International Taxation, Avenue, Hiranandani Garden, Dehradun Powai, Mumbai-400076 (Appellant) (Respondent) Pan No. Aahcs3148R
For Appellant: Sh. Salil Kapoor, AdvFor Respondent: Sh. T. S. Mapwal, Sr. DR
Section 115ASection 143Section 293ASection 42Section 44ASection 44BSection 44D
245 ITR769) . In that case the issue was whether Sales Tax and Excise Duty were to be included in the total turnover for the purpose of computing deduction under section 80HHC. It was observed by the Hon’ble
Court that no Excise Duty and Sales Tax were leviable in respect of exports. The detailed reasoning given
