https://www.taxtmi.com/caselaws?id=357467 The Tribunal allowed the assessee's appeal for Assessment Year 2010-11, directing the Assessing Officer to include provisions written back and miscellaneous income in computing the deduction under Section 10A for a 100% Export Oriented Unit. Additionally, the Tribunal upheld that TDS provisions did not apply to lease line charges and that foreign currency expenditures for telecom charges should be excluded from total turnover for Section 10A deduction. The Revenue's cross-appeal was dismissed, with the order issued on January 31, 2018. en-us Wed, 31 Jan 2018 00:00:00 +0530 Fri, 23 Mar 2018 07:19:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357467 The Tribunal allowed the assessee's appeal for Assessment Year 2010-11, directing the Assessing Officer to include provisions written back and miscellaneous income in computing the deduction under Section 10A for a 100% Export Oriented Unit. Additionally, the Tribunal upheld that TDS provisions did not apply to lease line charges and that foreign currency expenditures for telecom charges should be excluded from total turnover for Section 10A deduction. The Revenue's cross-appeal was dismissed, with the order issued on January 31, 2018. Case-Laws Income Tax Wed, 31 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357467