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2014 (6) TMI 171 - AT - Income TaxExemption u/s 10A - Relief of exclusion of communication charges from total turnover – Held that:- There was no infirmity in the order of the DRP – Following CIT vs. Gem Plus Jewellery [2010 (6) TMI 65 - BOMBAY HIGH COURT] - communication charges attributable directly to the export of article or thing outside India has to be excluded both from export turnover as well as total turnover while computing exemption u/s 10A of the Act – thus, the order of the DRP is upheld – Decided against Revenue.
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