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Key Topics

Section 10B10 Section 10B(4)2 Business Income2 Exemption2 Deduction2

THE DY. COMMR. OF INCOME TAX, CIRCLE-1,, JAMNAGAR vs. M/S. DEEP RECYCLING IND.,, JAMNAGAR

In the result, both the appeals filed by the Revenue are dismissed

ITA 324/RJT/2015[2011-12]Status: DisposedITAT Rajkot08 Oct 2018AY 2011-12

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Praveen Verma, Sr. D.RFor Respondent: Shri Ankit Gokani, A.R

Section 10BSection 10B(4)

2(iv) at the end of section 10A. As per this Explanation while computing the consideration received from such export turnover, the expenses incurred towards freight, telecommunication charges, or insurance attributable to the delivery of the articles or things or computer software outside India, or expenses if any incurred in foreign exchange, in providing the technical services outside India should

THE ACIT, CIRCLE-2,, JAMNAGAR vs. M/S. DEEP RECYCLOING INDUSTRIES,, JAMNAGAR

In the result, both the appeals filed by the Revenue are dismissed