TMI BlogDeduction u/s 10A - what is excluded from ‘export turnover’ must also be excluded from ‘total turnover’,...Deduction u/s 10A - what is excluded from ‘export turnover’ must also be excluded from ‘total turnover’, since one of the components of ‘total turnover’ is export turnover. Any other interpretation would run counter to the legislative intent and would be impermissible. - SC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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