https://www.taxtmi.com/caselaws?id=184812 Telecommunication and similar delivery expenses attributable to software exports had to be reduced from both export turnover and total turnover for section 10A computation, because the adjustment must remain internally consistent; the article notes that 80 per cent of such expenses were directed to be excluded from both figures. For book profit under section 115JB, the section 10A restriction applicable to normal income computation could not be imported, because MAT operates under its own self-contained computation mechanism based on the profit and loss account; the restriction was therefore held inapplicable to book profit. en-us Thu, 31 Jan 2008 00:00:00 +0530 Thu, 21 Jul 2016 10:35:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184812 Telecommunication and similar delivery expenses attributable to software exports had to be reduced from both export turnover and total turnover for section 10A computation, because the adjustment must remain internally consistent; the article notes that 80 per cent of such expenses were directed to be excluded from both figures. For book profit under section 115JB, the section 10A restriction applicable to normal income computation could not be imported, because MAT operates under its own self-contained computation mechanism based on the profit and loss account; the restriction was therefore held inapplicable to book profit. Case-Laws Income Tax Thu, 31 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184812