Pr. Commissioner Of Income Tax-14 v. Atos India Pvt.Ltd.

22. ITXA 1558.17.doc JPP

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1558 OF 2017 Pr. Commissioner of Income Tax-4 ... Appellant V/s.

Atos India Pvt. Ltd.

... Respondent Mr. Suresh Kumar for the Appellant Mr. Atul Jasani for the Respondent CORAM : NITIN JAMDAR & M.S. KARNIK, JJ.

DATE : 09 JANUARY 2020.

P.C. :- Heard learned Counsel for the parties.

2.

The present Appeal pertains to the Assessment Year 2009-10.

3.

This Appeal under Section 260A of the Income Tax Act, 1961 challenges the order of the Income Tax Appellate Tribunal (Tribunal) dated 30 June 2016.

4.

The Appellant has framed following question as

22. ITXA 1558.17.doc substantial question of law :- " Whether on the facts and circumstances of the case, and in law, the Hon'ble ITAT was correct, in holding that foreign currency expenses is required to be reduced from the export turn over as well as from total turnover, in computing the amount of deduction allowable u/s. 10A ?"

5.

The learned Counsel for the parties state that this question of law is answered against the Revenue in the various orders passed by this Court in the assessees own case for the earlier years. 6.

In view of this statement, no question of law arises in this Appeal. The Appeal is accordingly dismissed. M.S. KARNIK, J.

NITIN JAMDAR, J.

Jyoti P.

Pawar by Jyoti P.

Pawar Date:

2020.01.13 16:19:18 +0530