$ * IN HIGH COURT OF DELHI AT NEW DELHI 11 + ITA 450/2015 PR. COMMISSIONER OF INCOME TAX -9 NEW DELHI ..... Appellant Through: Mr. Sanjay Kumar, Advocate with Mr. Dileep Shivpuri, Advocate. versus TECHNOTREE CONVERGENCE LTD. ..... Respondent Through: Mr. Saubhagya Agarwal, Advocate. CORAM: HON'BLE DR. JUSTICE S.MURALIDHAR HON'BLE MR. JUSTICE VIBHU BAKHRU ORDER % 05.10.2015 1. question sought to be projected by Revenue, in this appeal against order dated 16th January 2015 passed by Income Tax Appellate Tribunal ( ITAT) in ITA No. 2581/Del/2013 for Assessment Year ( AY ) 2009-10, is whether ITAT was correct in law in upholding findings of Commissioner of Income Tax (Appeals) [CIT (A)] to exclude expenses incurred in foreign currency outside India from total turnover for purposes of calculating deductions under Section 10A of Income Tax Act, 1961? ITA No. 450/2015 Page 1 of 2 2. said question is answered against Revenue and in favour of Assessee in judgment of this Court in CIT v. Genpact India (2011) 203 Taxman 632 (Del). 3. appeal is accordingly dismissed. S.MURALIDHAR, J VIBHU BAKHRU, J OCTOBER 05, 2015 mg ITA No. 450/2015 Page 2 of 2 PR. COMMISSIONER OF INCOME TAX -9 NEW DELHI v. TECHNOTREE CONVERGENCE LTD