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2012 (6) TMI 414 - AT - Income TaxDeduction u/s 10A - exclusion of expenditure on account of communication charges, insurance charges and professional fee from export turnover for computing deduction u/s 10A - assessee contending that if same are reduced from export turnover, the same should also to be reduced from the total turnover - Held that:- Professional fee, communication charges and insurance expenditure once are excluded from the export turnover, for maintaining principle of parity, the same also has to be excluded from total turnover - Decided against the Revenue.
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