https://www.taxtmi.com/caselaws?id=169131 The Tribunal upheld the Commissioner's decision to deduct travel expenses and communication charges from both export and total turnover for section 10B deduction, dismissing all Revenue's appeals. The Tribunal reasoned that the expenses should be excluded from both turnovers based on the absence of a definition of 'total turnover' in section 10B and in line with the Special Bench decision of ITO v. Sak Soft Ltd. The Tribunal emphasized consistency in approach and affirmed the Commissioner's directive across multiple assessment years. en-us Thu, 26 Jun 2014 00:00:00 +0530 Mon, 06 Apr 2015 21:54:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169131 The Tribunal upheld the Commissioner's decision to deduct travel expenses and communication charges from both export and total turnover for section 10B deduction, dismissing all Revenue's appeals. The Tribunal reasoned that the expenses should be excluded from both turnovers based on the absence of a definition of 'total turnover' in section 10B and in line with the Special Bench decision of ITO v. Sak Soft Ltd. The Tribunal emphasized consistency in approach and affirmed the Commissioner's directive across multiple assessment years. Case-Laws Income Tax Thu, 26 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169131