Supreme Court of India
Commissioner of Income Tax, Central-iii v. Hcl Technologies Ltd.
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1 Supreme Court bench has cited this judgment.
What the Court ordered
We are of the considered view that these instant appeals are devoid of merits and deserve to be dismissed.
Judgment, page 13
From the headnote
Income Tax Act, 1961 – ss.10A, 80HHC and 80HHE – Claim of certain expenses attributable to the delivery of software outside India or in providing technical services from ‘total turnover’ by the Respondent u/s. 10A of the IT Act – Neither s.10A nor s.2 of the IT Act define the term ‘total turnover’ – However, the term ‘total turnover’ is given in clause (ba) of the Explanation to s.80 HHC of the IT Act – Held: The definition of total turnover given u/ss. 80HHC and 80HHE cannot be adopted for the purpose of s.10A as the technical meaning of total turnover, which does not envisage the reduction…
Where later benches applied it
Of those, 1 relied on
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