2016 (5) TMI 32

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..... iformity in the ingredients of both the numerator and the denominator of the formula. The components of the export turnover in the numerator and the denominator cannot be different. - ITA No. 677/2015 - - - Dated:- 29-3-2016 - Jayant Patel And B. V. Nagarathna, JJ. For the Petitioner : Sri E I Sanmathi, Adv. For the Respondent : Sri Chythanya K. K, Adv. JUDGMENT The order of .....

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..... port turnover for computation of deduction u/s.10A whereas such exclusion is permitted to arrive at export turnover only as per the definitions given in Sec.10A of the IT Act and total turnover has not been defined in the Section? 2. Whether, the Tribunal is correct in law in holding that the deduction under Section 10A should be computed in the above manner following the judgment of this Hon .....

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