DCIT, CHENNAI V. ISoft R & D Private Limited, CHENNAI

ITA 832/CHNY/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 8930 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-07-2016
• Appeal Filed By: Department
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 01-04-2016
• Court: TRIBUNAL
• Department Lawyers: V VIVEKANANDAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI , . ! ' , # '$ BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER . /ITA NOS. 832, 833 & 834/MDS/2016 / ASSESSMENT YEARS : 2008-09, 2009-2010 & 2010-11 THE DEPUTY COMMISSIONER OF INCOME-TAX, CORPORATE CIRCLE-2(2), CHENNAI 34. ( /APPELLANT) V. M/S. ISOFT R & D PRIVATE LIMITED, NO.19, HAFIZ COURT, DR. MGR SALAI, NUNGAMBAKKAM, CHENNAI 34. PAN AAACI7884D RESPONDENT) / APPELLANT BY : SHRI V. VIVEKANANDAN, CIT / RESPONDENT BY : SHRI RAGHUNATHAN PARTHASARATHY, MANAGER TAX ! / DATE OF HEARING : 08.06.2016 '# ! / DATE OF PRONOUNCEMENT : 06.07.2016 % / O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER THESE APPEALS BY THE REVENUE ARE DIRECTED AGAINS T DIFFERENT ORDERS OF THE COMMISSIONER OF INCOME-TAX( APPEALS) - - ITA 832, 833 & 834/16 2 DATED 27.1.2016 FOR THE ASSESSMENT YEARS 2008-09, 2 009-10 AND 2010-11. 2. THE ISSUE RAISED BY THE REVENUE IN ALL THESE APP EALS IS WITH REGARD TO FINDING OF THE CIT(APPEALS) THAT COM MUNICATION EXPENSES AND ENTIRE FOREIGN CURRENCY EXPENDITURE AR E TO BE REDUCED FROM TOTAL TURNOVER ALSO FOR THE PURPOSE OF COMPUTATION U/S.10A OF THE ACT. 3. AFTER HEARING BOTH THE PARTIES, WE FIND THAT SIM ILAR ISSUE WAS CONSIDERED BY THE SPECIAL BENCH OF THE TRIBUNAL IN THE CASE OF ITO V. SAK SOFT LTD. (30 SOT 55), WHEREIN IT WA S HELD THAT FREIGHT, TELECOM CHARGES OR INSURANCE ATTRIBUTABLE TO DELIVERY OF ARTICLES OR THINGS OR COMPUTER SOFTWARE OUTSIDE IND IA OR EXPENSES, IF ANY, INCURRED IN FOREIGN EXCHANGE IN P ROVIDING TECHNICAL SERVICES OUTSIDE INDIA ARE TO BE EXCLUDED , BOTH FROM EXPORT TURNOVER AND FROM TOTAL TURNOVER, FOR THE PU RPOSE OF DEDUCTION U/S.10B(4). BEING SO, WE ARE OF THE OPI NION THAT THE - - ITA 832, 833 & 834/16 3 CIT(APPEALS) HAS TAKEN SIMILAR VIEW AND WE DO NOT F IND ANY REASON TO INTERFERE WITH THE ORDER OF THE CIT(APPEA LS). 4. IN THE RESULT, THE APPEALS OF THE REVENUE ARE DI SMISSED. ORDER PRONOUNCED ON WEDNESDAY, THE 6 TH OF JULY, 2016 AT CHENNAI. SD/- SD/- ( $% & ) ( ' ( ) $ ) *%+,-,./01,2345,.62,+778,293 : ;< /JUDICIAL MEMBER ! ;<=>>70.?,.?@A1BA2 ': /CHENNAI, C; /DATED, THE 06 TH JULY, 2016. MPO* ;D EFGF /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. H3 /CIT(A) 4. H /CIT 5. FIJ K /DR 6. JLM /GF.