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2015 (4) TMI 1104 - HC - Income TaxDeduction under section 10A - whether an amount received by way of a subsidy from the parent company of the assessee ought to be included in the export turnover or not? - Held that:- The Tribunal found on facts that the amount could not be taken as a total turnover in any event on the parity of reasoning, namely, that the amount of about ₹ 3.36 crores had nothing to do with the rendering of services or export of services of the software. In that event, the amount could not be taken as a part of total turnover either.There is nothing to indicate that the finding of fact in this regard is perverse.
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