Dismissing the appeal of the revenue the Court held taht in relation to the computation of benefit of section 10A of the Act, this issue is squarely covered by the judgement of Supreme Court in the case of CIT v. HCL Technologies Ltd (2018) 404 ITR 719 (SC) in which the Court held that the total turnover for the purpose of section 10 of the Act cannot be understood as defined for the purpose of section 80 HHE. It was further held that thus the expenses which are to be excluded from the export turnover, would also have to be excluded for the purpose of computing total turnover. (AY. 2005-06)
CIT v. Tata Consultancy Services (2020) 317 CTR 124 (Bom) (HC)
S. 10A : Free trade zone – Profits of business – Total turnover – Export turnover- Claiminng deduction u/s 80HHE earlier cannot be bar to claim deduction u/s 10A of the Act [ S.80HHE ]