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2022 (2) TMI 595 - HC - Income TaxDeduction u/s 10B - determination of export turnover - whether Tribunal was right in holding that the expenditure incurred in foreign exchange for providing technical services outside India by way of onsite development of computer software should not be excluded from the export turnover for the purpose of computing deduction under Section 10B without properly applying the provisions of Explanation 2(iii) to Section 10B? - HELD THAT:- Issue decided in favour of assessee M/S. ZYLOG SYSTEMS LIMITED [2020 (3) TMI 181 - MADRAS HIGH COURT]
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