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.
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 turnove r’ by the Respondent u/s. 10A of the IT Act – Neither s.10A nor s.2 of t he 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/s s. 80HHC and 80HHE cannot be adopted for the purpose of s.10 as the technical meaning of total turnover, which does not envisage the
Where later benches applied it
Of those, 1 relied on
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