https://www.taxtmi.com/caselaws?id=176391 The High Court upheld the ITAT's decision in a case involving the interpretation of Section 10A of the Income Tax Act. The Court ruled that expenditures excluded from export turnover should also be excluded from total turnover under Section 10A. The Court emphasized the need for consistency in interpreting 'export turnover' within the total turnover calculation. As a result, the Court dismissed the appeal, affirming the ITAT's decision. en-us Thu, 30 Jun 2011 00:00:00 +0530 Mon, 21 Dec 2015 16:08:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176391 The High Court upheld the ITAT's decision in a case involving the interpretation of Section 10A of the Income Tax Act. The Court ruled that expenditures excluded from export turnover should also be excluded from total turnover under Section 10A. The Court emphasized the need for consistency in interpreting 'export turnover' within the total turnover calculation. As a result, the Court dismissed the appeal, affirming the ITAT's decision. Case-Laws Income Tax Thu, 30 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176391