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    <description>The tribunal directed the Assessing Officer (AO) to include unbilled revenue in the export turnover for deduction under section 10A, citing precedents and consistent practice. Additionally, the tribunal allowed the deduction for revenue earned from onsite work subcontracted to an associated enterprise, emphasizing that such income is part of the net profit eligible for section 10A deduction, overturning the CIT(A)&#039;s decision.</description>
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