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    <title>2011 (11) TMI 119 - DELHI HIGH COURT</title>
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    <description>The court upheld the ITAT&#039;s decision to exclude communication expenses from total turnover for computing the deduction under Section 10A of the Income Tax Act. The appeals by the Revenue were dismissed, ruling in favor of the assessee and against the Revenue&#039;s argument that telecommunication charges should not be excluded from total turnover.</description>
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      <description>The court upheld the ITAT&#039;s decision to exclude communication expenses from total turnover for computing the deduction under Section 10A of the Income Tax Act. The appeals by the Revenue were dismissed, ruling in favor of the assessee and against the Revenue&#039;s argument that telecommunication charges should not be excluded from total turnover.</description>
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