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    <title>2017 (11) TMI 1205 - ITAT DELHI</title>
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    <description>The Tribunal upheld the Commissioner of Income-tax (Appeals) decision, confirming the deduction under section 10A for the assessee. The Tribunal also ruled that telecommunication and insurance expenses should not be excluded from the export turnover for the purpose of deduction under section 10A. The appeal by the Revenue was dismissed, and the order was pronounced on September 27, 2017.</description>
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      <description>The Tribunal upheld the Commissioner of Income-tax (Appeals) decision, confirming the deduction under section 10A for the assessee. The Tribunal also ruled that telecommunication and insurance expenses should not be excluded from the export turnover for the purpose of deduction under section 10A. The appeal by the Revenue was dismissed, and the order was pronounced on September 27, 2017.</description>
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