https://www.taxtmi.com/caselaws?id=275744 The appeal of the Revenue was dismissed by the Tribunal. The exclusion of telecommunication expenditure from total turnover and export turnover was upheld, based on the lack of profit element. Additionally, disallowances under sections 40(a)(ia) and 36 were considered in profit computation for exemption under section 10A. The CIT (A) order was upheld, and the revenue's appeal was rejected. The order was pronounced on 31-03-2011. en-us Thu, 31 Mar 2011 00:00:00 +0530 Mon, 15 Oct 2018 14:38:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275744 The appeal of the Revenue was dismissed by the Tribunal. The exclusion of telecommunication expenditure from total turnover and export turnover was upheld, based on the lack of profit element. Additionally, disallowances under sections 40(a)(ia) and 36 were considered in profit computation for exemption under section 10A. The CIT (A) order was upheld, and the revenue's appeal was rejected. The order was pronounced on 31-03-2011. Case-Laws Income Tax Thu, 31 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275744