The Income Tax Officer Ward-6(1)(1), Bangalore v. M/s Scancafe Digital Solutions Pvt Ltd , Bangalore

This is a revenues appeal directed against the order of ld. CIT (A) 6, Bangalore dated 18.01.2017 for Assessment Year 2011 12.

2. The revenue has raised as many as 4 grounds but the only grievance of the revenue is regarding direction of CIT (A) to the AO to reduce expenses incurred in foreign currency, both from Export & Total Turnover for computing deduction u/s 10A as per the ratio laid down by Honble Karnataka High Court in the case of CIT vs. Tata Elxsi Ltd., 349 ITR 98 .

3. Both sides agreed that the issue is covered in favour of the assessee by this judgment of Honble Karnataka High Court. Respectfully ITA No. 1218/Bang/2017 Page 2 of 2 following the same, we decline to interfere in the order of CIT (A) because his direction is in line with this judgment.

4. In the result, the appeal filed by the revenue is dismissed. Order pronounced in the open court on the date mentioned on the caption page. Sd/- Sd/- (GEORGE GEORGE K) (A.K. GARODIA) Judicial Member Accountant Member Bangalore, Dated, the 03 rd November, 2017. /MS/ Copy to:

1. Appellant

2. Respondent

3. CIT

4. CIT(A)

5. DR, ITAT, Bangalore.

6. Guard file By order Senior Private Secretary, Income Tax Appellate Tribunal, Bangalore.