Itxa/1558/2017 Of Pr. Commissioner Of Income Tax-14 v. Atos India Pvt.ltd

JPP IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1558 OF 2017 Pr. Commissioner of Income Tax-4 … Appellant V/s. Atos India Pvt. Ltd. ... Respondent Mr. Suresh Kumar for the AppellantMr. Atul Jasani for the Respondent CORAM : NITIN JAMDAR & M.S. KARNIK, JJ. DATE : 09 JANUARY 2020. P.C.:- Heard learned Counsel for the parties. 2.The present Appeal pertains to the Assessment Year2009-10. 3.This Appeal under Section 260A of the Income Tax Act,1961 challenges the order of the Income Tax Appellate Tribunal(Tribunal) dated 30 June 2016. 4. The Appellant has framed following question as substantial question of law :- “ Whether on the facts and circumstances of the case,and in law, the Hon’ble ITAT was correct, in holdingthat foreign currency expenses is required to be reducedfrom the export turn over as well as from total turnover,in computing the amount of deduction allowable u/s.10A ?” 5.The learned Counsel for the parties state that thisquestion of law is answered against the Revenue in the various orderspassed by this Court in the assessees own case for the earlier years. 6.In view of this statement, no question of law arises in thisAppeal. The Appeal is accordingly dismissed. M.S. KARNIK, J. Digitally signedJyotiby Jyoti P.P.PawarDate:2020.01.13Pawar16:19:18 +0530 NITIN JAMDAR, J.