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    <title>2014 (8) TMI 595 - KARNATAKA HIGH COURT</title>
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    <description>The High Court of Karnataka addressed issues regarding the computation of deduction u/s.10A of the Act. The court clarified the interpretation of set off against income, inclusion of payments for technical services in export turnover, and communication charges for technical services. The court remitted the matter to the Assessing Authority for a detailed examination to determine the eligibility of the assessee for exclusion of expenditure towards technical services. The appeal was allowed in part, setting aside previous findings and remanding the matter for fresh consideration.</description>
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      <description>The High Court of Karnataka addressed issues regarding the computation of deduction u/s.10A of the Act. The court clarified the interpretation of set off against income, inclusion of payments for technical services in export turnover, and communication charges for technical services. The court remitted the matter to the Assessing Authority for a detailed examination to determine the eligibility of the assessee for exclusion of expenditure towards technical services. The appeal was allowed in part, setting aside previous findings and remanding the matter for fresh consideration.</description>
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