Criteria for income to be considered as export turnover

Last updated: 27 November 2021

Court :
High Court of Karnatka

Brief :
Appeal filed under section 260A of the Income Tax Ac,1961

Citation :
ITA 337/2019

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF OCTOBER, 2021 PRESENT THE HON'BLE MRS.JUSTICE S.SUJATHA AND THE HON'BLE MR. JUSTICE E.S.INDIRESH I.T.A.No.337/2019
BETWEEN :
1 . PRINCIPAL COMMISSIONER OF OF INCOME TAX-7, BMTC COMPLEX KORAMANGALA, BENCALURU
2 . THE DY. COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BMTC COMPLEX KCRAMANGALA, BENGALURU
(BY SRI E.I.SANMATHI, ADV.)
AND :
M/s TATA ELXSI LTD., ITBP ROAD, HOODY, WHITEFIELD, BANGALORE-560048 PAN: AAACT7872Q
APPELLANTS
RESPONDENT
(BY SRI T.SURYANARAYANA, ADV.)
THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 05.12.2018 PASSED IN ITA NO.1517/BANG/2017 (ANNEXURE-A) FOR THE ASSESSMENT YEAR 2011-2012, PRAYING TO A. DECIDE THE FOREGOING QUESTION OF LAW AND/OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HONBLE COURT AS DEEMED FIT. B. SET ASIDE THE APPELLATE ORDER DATED 05.12.2018 PASSED