https://www.taxtmi.com/caselaws?id=177400 The assessee was allowed to claim deductions under both Sections 10B and 80HHE for AY 2003-04. However, for AY 2005-06, the Tribunal dismissed the appeal regarding foreign exchange gains, upheld the exclusion of telecommunication and foreign currency expenses from export turnover and total turnover, and rejected the pro rata division of telecommunication charges between export and local sales. The appeal for AY 2003-04 was allowed, while for AY 2005-06, the appeal was dismissed, except for a partial allowance in favor of the Revenue. en-us Fri, 14 Oct 2011 00:00:00 +0530 Fri, 08 Jan 2016 15:13:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177400 The assessee was allowed to claim deductions under both Sections 10B and 80HHE for AY 2003-04. However, for AY 2005-06, the Tribunal dismissed the appeal regarding foreign exchange gains, upheld the exclusion of telecommunication and foreign currency expenses from export turnover and total turnover, and rejected the pro rata division of telecommunication charges between export and local sales. The appeal for AY 2003-04 was allowed, while for AY 2005-06, the appeal was dismissed, except for a partial allowance in favor of the Revenue. Case-Laws Income Tax Fri, 14 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177400