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    <title>2014 (3) TMI 357 - ITAT CHENNAI</title>
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    <description>The Tribunal allowed the appeal in I.T.A. No. 1547/Mds/2012, directing the exclusion of internet expenses from both export turnover and total turnover. It ruled in favor of the assessee regarding the disallowance of deduction u/s.10A and the method of computation of deduction u/s.10A. The Tribunal partially allowed the appeal on the upward adjustment made by the DRP and remitted the issue of adopting operating cost back to the Assessing Officer for rectification. The appeal in I.T.A. No. 262/Mds/2013 was dismissed as redundant since all issues were addressed in the prior appeal.</description>
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      <title>2014 (3) TMI 357 - ITAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=244902</link>
      <description>The Tribunal allowed the appeal in I.T.A. No. 1547/Mds/2012, directing the exclusion of internet expenses from both export turnover and total turnover. It ruled in favor of the assessee regarding the disallowance of deduction u/s.10A and the method of computation of deduction u/s.10A. The Tribunal partially allowed the appeal on the upward adjustment made by the DRP and remitted the issue of adopting operating cost back to the Assessing Officer for rectification. The appeal in I.T.A. No. 262/Mds/2013 was dismissed as redundant since all issues were addressed in the prior appeal.</description>
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