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2016 (3) TMI 596 - HC - Income TaxComputing deduction u/s.10A - Interpretation of Total Turnover & Export Turnover under 10A - Held that:- Any expenditure which is excluded from the export turnover will have to be excluded from the total turnover as well for computing deduction u/s.10A of the Act. See CIT vs. Tata Elxsi Ltd [2011 (8) TMI 782 - KARNATAKA HIGH COURT ]
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