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    <description>The High Court upheld the Tribunal&#039;s decision regarding the exclusion of certain expenses from both export turnover and total turnover for computing relief under Section 10-A of the Income Tax Act. The Court emphasized the need for consistency in interpreting turnover components and aligning with legislative intent. The appeal was dismissed as no substantial question of law was found to merit admission.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision regarding the exclusion of certain expenses from both export turnover and total turnover for computing relief under Section 10-A of the Income Tax Act. The Court emphasized the need for consistency in interpreting turnover components and aligning with legislative intent. The appeal was dismissed as no substantial question of law was found to merit admission.</description>
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