https://www.taxtmi.com/caselaws?id=267721 The Tribunal ruled in favor of the assessee on various issues, including considering link charges written back as part of export profits for deduction under section 10A, including net exchange fluctuation gains for exemption under sections 10A/10B, and excluding certain expenditures while computing deduction under section 10A. However, the Tribunal dismissed the assessee's appeal regarding interest under Section 234D and disallowed set-off of losses between eligible and ineligible units. Additionally, payments made to Sprint were deemed taxable in India, and brought forward losses of eligible units were not allowed to be set off before computing deductions under sections 10A/10B. en-us Wed, 30 Sep 2015 00:00:00 +0530 Sat, 14 Nov 2015 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267721 The Tribunal ruled in favor of the assessee on various issues, including considering link charges written back as part of export profits for deduction under section 10A, including net exchange fluctuation gains for exemption under sections 10A/10B, and excluding certain expenditures while computing deduction under section 10A. However, the Tribunal dismissed the assessee's appeal regarding interest under Section 234D and disallowed set-off of losses between eligible and ineligible units. Additionally, payments made to Sprint were deemed taxable in India, and brought forward losses of eligible units were not allowed to be set off before computing deductions under sections 10A/10B. Case-Laws Income Tax Wed, 30 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267721