Itta/275/2015 Of The Commissioner Of Income Tax-Iii v. M/S. Adp Private Limited

THE HON’BLE SRI JUSTICE RAMESH RANGANATHANANDTHE HON’BLE SRI JUSTICE M. SATYANARAYANA MURTHY I.T.T.A. No.275 of 2015 ORDER:(per Hon’ble Sri Justice Ramesh Ranganathan) This appeal, under Section 260-A of the Income Tax Act, ispreferred against the order of the Income Tax Appellate Tribunal in I.T.A.No.1724/Hyd/2012 dated 22.03.2013. The appeal before the Tribunal was preferred by the assesseeagainst the assessment order passed under Section 143(3) read withSection 144C at the directions of the Dispute Resolution Panel pertainingto the assessment year 2008-09. The question of law which arose forconsideration of the Tribunal was whether the assessing authority, and theDispute Resolution Panel, had erred in considering communicationexpenses as attributable to delivery of computer software outside Indiaand, thereby, reducing the same from export turnover only for computingthe deduction under Section 10A of the Income Tax Act. In the order underappeal the Tribunal held that the said issue was squarely covered infavour of the assessee by the judgment of the Bombay High Court in M/s.Gem Jewellery Limited (330 ITR 175). Sri J.V. Prasad, Learned Senior Standing Counsel for the IncomeTax Department, would fairly state that, following the judgment of theBombay High Court in M/s. Gem Jewellery Limited[1], this Court has alsodismissed several appeals preferred by the revenue. Following the judgment of the Bombay High Court in M/s. GemJewellery Limited[1], this appeal is also dismissed. The miscellaneouspetitions pending, if any, shall also stand dismissed. No costs. ______________________________ RAMESH RANGANATHAN, J ___________________________________ M. SATYANARAYANA MURTHY, J Date: 03.11.2015. MRKR