https://www.taxtmi.com/caselaws?id=184812 For section 10A computation, communication and software-delivery expenses attributable to exports must be reduced from both export turnover and total turnover to maintain computational consistency; the reduction was limited to 80 per cent where the attributable expenses could not be precisely identified. For MAT purposes, book profit under section 115JB follows its separate statutory mechanism and is determined with reference to the profit and loss account. The restriction applicable to the section 10A deduction in normal income computation does not apply when calculating book profit under section 115JB. 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 For section 10A computation, communication and software-delivery expenses attributable to exports must be reduced from both export turnover and total turnover to maintain computational consistency; the reduction was limited to 80 per cent where the attributable expenses could not be precisely identified. For MAT purposes, book profit under section 115JB follows its separate statutory mechanism and is determined with reference to the profit and loss account. The restriction applicable to the section 10A deduction in normal income computation does not apply when calculating book profit under section 115JB. Case-Laws Income Tax Thu, 31 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184812