https://www.taxtmi.com/highlights?id=39237 Deduction u/s 10A - what is excluded from ‘export turnover’ must also be excluded from ‘total turnover’, since one of the components of ‘total turnover’ is export turnover. Any other interpretation would run counter to the legislative intent and would be impermissible. - SC en-us Fri, 04 May 2018 17:47:41 +0530 Fri, 04 May 2018 17:47:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=39237 Deduction u/s 10A - what is excluded from ‘export turnover’ must also be excluded from ‘total turnover’, since one of the components of ‘total turnover’ is export turnover. Any other interpretation would run counter to the legislative intent and would be impermissible. - SC Highlights Income Tax Fri, 04 May 2018 17:47:41 +0530 https://www.taxtmi.com/highlights?id=39237