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2018 (4) TMI 1367 - HC - Income TaxEligibility for deduction u/s.10A - excluding the value of telecommunication expenses and traveling expenses in foreign currency both from the export turnover and total turnover - Held that:- Taking into consideration the decision rendered in the case of CIT v. Tata Elxsi Ltd [2011 (8) TMI 782 - KARNATAKA HIGH COURT] we are of the view that the order directing to exclude communication charges and travelling and conveyance expenses both from export turnover and total turnover, is just and proper and calls for no interference.
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