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2017 (9) TMI 424 - AT - Income TaxClaiming deduction u/s 10AA - ITES and Consultancy Services - Declaring NIL Income - Section 10AA of the Act being analogous to sec. 10A - reduction of the reimbursement of expenditure incurred in foreign currency - Held that:- when certain expenses are excluded from the export turnover for the purposes of claiming deduction admissible under the Act, like u/s. 10A of the Act, such expenses are also to be excluded from total turnover, as export turnover forms part of total turnover. - Decision in the case of Tata Elxsi Ltd., (2011 (8) TMI 782 - KARNATAKA HIGH COURT) followed. - appeal of revenue is dismissed
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