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HIGH COURT OF DELHI
ITA 756/2017, ITA 757/2017, ITA 758/2017, ITA 759/2017 &
PRINCIPAL COMNIISSIONER OF INCOME TAX-S..... Appellant
Through: Mr. Rahul Chaudhary, Senior Standing Counsel with Mr. Sanjay Kumar, Junior Standing
Counsel.
Through: Mr. Neeraj Jain and Mr. Aniket D. Aggarwal, Advocates
19.09.2017
CM APPLe 3259112017 (exemption) in ITA 759/2017
CM APPLe 32594/2017 (exemption) in ITA 763/2017
ORDER
1. Allowed, subject to all just exceptions. CM APPL. 32585/2017 (delay in filing) in ITA 756/2017 CM APPL. 32587/2017 (delay in filing) in ITA 757/2017 eM APPL. 32588/2017 (delay in filing) in ITA 758/2017 CM APPLe 32590/2017 (delay in filing) in ITA 759/2017 CM APPLe 32593/2017 (delay in filing) in ITA 763/2017
2. For the reasons as stated in the applications, the delay in filing the appeals is condoned. The applications stand disposed of. 2017:DHC:8947-DB ITA 756/2017, ITA 757/2017, ITA 758/2017, ITA 759/2017 & ITA 763/2017
3. The only issue urged by the Revenue in these appeals is whether the ITAT was correct in holding that if a particular item is not part of 'Export Turnover' then it cannot constitute a part of 'Total Turnover' as well for the purposes of Section 10A ofthe Income Tax Act, 1961.
4. The said question stands answered against the Revenue and in favour of the Assessee by the order dated 10th July, 2017 passed by this Court in ITA No. 380/2017 (Principal Commissioner ofIncome Tax-8 v. Steria India Ltd.) i.e. in the case of the very same Assessee, for AY 2011-12
5. Consequently, the present appeals are dismissed.
S. MURALIDHAR, J. ~., PRATHIBA M. SINGH, J. SEPTEMBER 19, 2017 dk