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    <description>The appeal was partly allowed, with the grounds related to telecommunication cost and technical services fee not pressed during the hearing. It was decided that expenses excluded from export turnover should also be excluded from total turnover for computing eligible profit u/s 10A of the IT Act. The delay of 165 days in filing the appeal was condoned due to the transfer of the Finance Manager, and the appeal was decided on its merits.</description>
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