Itxa/1409/2011 Of The Commissioner Of Income Tax 8 v. Atos Origin (India) Pvt. Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1409 OF 2011 The Commissioner of Income Tax..Appellant.V/s.M/s. ATOS Origin (India) Ltd...Respondent. Mr. Suresh Kumar, for the Appellant.Mr. R. Murlidhar with Mr. A.K. Jasani, for the Respondent. P.C:- CORAM: J.P.DEVADHAR & M.S.SANKLECHA,JJ.DATE : 11[th] JANUARY, 2013. In this Appeal, the Revenue has raised the following question of law:- “Whether on the facts and circumstances of the case and in law, the Hon'ble Tribunal is justified in deleting the disallowance of deduction u/s 10/10B of Rs.74,56,071/- in view of the provisions of section 10B, which does not define the Total Turnover to exclude certain expenses from the total turnover, as is defined in section 80HHC, 80HHE and 80HHF of the Income Tax Act, 1961.?” 2Counsel for the parties state that the above question of law stands answered against the Revenue and in favour of the Assessee by the decision of this Court in the matter of Commissioner of Income-Tax v/s. Gem plus Jewellery India Ltd. reported in 330 ITR 175. 3In view of the above, Appeal is dismissed with no order as to costs. (M.S.SANKLECHA,J.) (J.P.DEVADHAR,J.)