https://www.taxtmi.com/caselaws?id=266334 The Tribunal upheld the CIT(A)'s decision in favor of the assessee, allowing deduction of communication expenses from export turnover for computing deduction under section 10A of the Income-tax Act. Additionally, the Tribunal ruled in favor of the assessee regarding the receipt of export receipts after the stipulated period, granting the deduction under section 10A based on established legal precedents. The revenue's appeals were dismissed, aligning with the principles set forth in relevant case law. en-us Thu, 11 Jun 2015 00:00:00 +0530 Mon, 19 Oct 2015 20:34:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266334 The Tribunal upheld the CIT(A)'s decision in favor of the assessee, allowing deduction of communication expenses from export turnover for computing deduction under section 10A of the Income-tax Act. Additionally, the Tribunal ruled in favor of the assessee regarding the receipt of export receipts after the stipulated period, granting the deduction under section 10A based on established legal precedents. The revenue's appeals were dismissed, aligning with the principles set forth in relevant case law. Case-Laws Income Tax Thu, 11 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266334