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    <title>2012 (6) TMI 595 - ITAT, Bangalore</title>
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    <description>The Appellate Tribunal upheld the decision to exclude expenses from both export and total turnover for calculating exemption under section 10B of the Income Tax Act. The appeal by the revenue was dismissed, affirming the direction to maintain consistency and align with the legislative intent of promoting exports and providing incentives under section 10B.</description>
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