https://www.taxtmi.com/caselaws?id=180195 The ITAT held that satellite expenses incurred by the assessee should not be excluded from the export turnover for the purpose of deduction under section 10A of the Income Tax Act. The expenses were deemed not directly attributable to the delivery of goods outside India and were akin to ISP charges, thus not falling under telecommunication charges. As a result, the A.O. was directed to recalculate the deduction without excluding the satellite expenses, leading to the allowance of the assessee's appeal. en-us Thu, 30 Sep 2010 00:00:00 +0530 Wed, 06 Sep 2023 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180195 The ITAT held that satellite expenses incurred by the assessee should not be excluded from the export turnover for the purpose of deduction under section 10A of the Income Tax Act. The expenses were deemed not directly attributable to the delivery of goods outside India and were akin to ISP charges, thus not falling under telecommunication charges. As a result, the A.O. was directed to recalculate the deduction without excluding the satellite expenses, leading to the allowance of the assessee's appeal. Case-Laws Income Tax Thu, 30 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180195