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1. Deduction u/s 10A - what is excluded from ‘export turnover’ must also be excluded from ‘total turnover’, since one of the components of ‘total turnover’ is export...

2. Deduction u/s 10A - since the export turnover forms part of the total turnover, if an item is excluded from the export turnover, the same should also be reduced from the...

3. Computation of deduction u/s 10B - Even in the common parlance, when the object of the formula is to arrive at the profit from export business, expenses excluded from...

4. Deduction u/s 10A – Export proceeds not received within six month – Draft misplace by bank - AO to re-compute deduction under section 10A by including the said...

5. Denial of refund claim - Rule 5 of CCR, 2004 – input services – export of services – export turnover - branches turnover neither included in export turnover nor in the...

6. Whether income on account of foreign exchange fluctuation is income “derived from exports” u/s 10A - Section 10A (4) is applicable when an assessee has domestic...

7. Disallowance of communication charges while computing deduction u/s. 10A - communication charges etc., attributable to the delivery of the computer software outside...

8. Computation of deduction u/s 10A - Amounts in dispute are in the nature of reimbursement, therefore to be excluded in the export turnover and total turnover for...

9. Deduction u/s 10A - AO directed to exclude the expenditure incurred in foreign currency which was excluded from export turnover from the total turnover for the purpose...

10. Computation of deduction u/s 10A - uniformity in the ingredients of both the numerator and the denominator of the formula - AT

11. Exemption u/s 10A - total export less than 75% of the total sales - the Commissioner of Income Tax (Appeals) has held that there is no provision under Section 10A of the...

12. Exclusion of insurance charges from the export turnover for computing 10AA deduction - The assessee has not charged its customers separately in respect of the insurance...

13. Eligibility for exemption U/s.10A - the “profit” will remain the same, since “telecommunication charge” is excluded from both “debit” side and “credit” side of the...

14. Computation of exemption u/s 10B - exclusion of scrap sales from the total turnover as well as the export turnover while computing the exemption - Meaning given by the...

15. Deduction u/s 10A - what is required to be excluded in the export turnover are only freight, telecommunication charges or insurance attributable to the delivery of...