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2019 (6) TMI 546 - HC - Income TaxDeduction u/s 10A - Exclusion from the export turnover as well as the total turnover - telecommunication charges and the expenditure incurred towards technical services rendered outside the India - HELD THAT:- Expenditure incurred towards technical services rendered outside the India, is already covered against the revenue by a judgment of the Supreme Court in C.I.T v. HCL Technologies Ltd. [2018 (5) TMI 357 - SUPREME COURT]. As held therein that if deductions on certain services were allowed only in respect of export turnover but not from the total turnover, it would give raise to an inadvertent, unlawful, meaningless and illogical result, causing grave injustice to the assessee. Therefore, following the same, the first question of law is answered against the revenue.
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