{"id":18136,"date":"2021-05-12T09:52:33","date_gmt":"2021-05-12T04:22:33","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-tata-consultancy-services-2020-317-ctr-124-bom-hc\/"},"modified":"2021-05-12T09:52:33","modified_gmt":"2021-05-12T04:22:33","slug":"cit-v-tata-consultancy-services-2020-317-ctr-124-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-tata-consultancy-services-2020-317-ctr-124-bom-hc\/","title":{"rendered":"CIT v. Tata Consultancy Services (2020) 317 CTR 124 (Bom) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held taht \u00a0in relation to the computation of benefit of section\u00a010A of the Act, this issue is squarely covered by the judgement of Supreme Court in the case of CIT v. \u00a0HCL Technologies Ltd\u00a0 (2018) 404 ITR 719 (SC)\u00a0<strong>\u00a0<\/strong>in which the Court held that the total turnover for the purpose of section\u00a010 of the Act cannot be understood as defined for the purpose of section\u00a080 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.\u00a0 (AY.\u00a0 2005-06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10A : Free trade zone &#8211;  Profits of business \u2013 Total turnover \u2013 Export turnover- Claiminng deduction u\/s 80HHE earlier cannot be bar to claim deduction u\/s 10A of the Act [ S.80HHE ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-18136","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4Iw","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18136","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=18136"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18136\/revisions"}],"predecessor-version":[{"id":18137,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18136\/revisions\/18137"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18136"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=18136"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=18136"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}