N.K.Saini, Member (A) - (1.) THESE cross appeals by the assessee and the department are directed against the order dated 10.06.2013 of ld. CIT(A) -XV, New Delhi.
(2.) FIRST we will deal with appeal of the assessee in ITA No. 4546/Del/2013. Following grounds have been raised in this appeal: "1. That Hon'ble CIT(A) grossly erred in law in exceeding his jurisdiction u/s. 251(1) of the Income tax Act, 1961, in restoring the matter back to the file of the learned AO for ascertaining the correct amount of foreign currency expenses and telecommunication costs for exclusion from "Export Turnover" for working out the deduction u/s. 10A. 2. That Hon'ble CIT(A) erred in law in arbitrarily concluding that adjustment for the above expenses made from "Export Turnover" is not liable to be made also from "Total Turnover" for working out the deduction u/s. 10A. That Hon'ble CIT(A), while concluding that the above adjustment made from "Export Turnover" is not liable to be made also from "Total Turnover" grossly erred in law in not following the decision of the jurisdictional High Court which was binding on him.
(3.) THE appellant craves leave to add, to alter, to amend or vary from the aforesaid grounds of appeal at or before the time of hearing." 3. From the above grounds it is gathered that only grievance of the assessee relates to the action of the ld. CIT(A) in not directing the AO to exclude the amount of foreign currency expenses and telecommunication cost from the "Export Turnover" as well as the "Total Turnover". 4. Facts of the case in brief are that the AO excluded telecommunication expenses and certain other expenses incurred in foreign currency from the "Export Turnover" while computing the deduction u/s. 10A of the Income Tax Act, 1961 (hereinafter referred to as the Act), without simultaneously reducing the same from the "Total Turnover".;