https://www.taxtmi.com/caselaws?id=210706 HC upheld the Tribunal's approach that communication expenses excluded from export turnover must also be excluded from total turnover when computing relief under Section 10A. The court held the numerator and denominator of the statutory formula must use uniform components, giving effect to the legislature's definition of export turnover and the beneficial purpose of Section 10A. Including items excluded from export turnover in total turnover would frustrate legislative intent. Appeals were dismissed. en-us Tue, 30 Aug 2011 00:00:00 +0530 Wed, 08 Oct 2025 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210706 HC upheld the Tribunal's approach that communication expenses excluded from export turnover must also be excluded from total turnover when computing relief under Section 10A. The court held the numerator and denominator of the statutory formula must use uniform components, giving effect to the legislature's definition of export turnover and the beneficial purpose of Section 10A. Including items excluded from export turnover in total turnover would frustrate legislative intent. Appeals were dismissed. Case-Laws Income Tax Tue, 30 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210706