https://www.taxtmi.com/caselaws?id=275744 For section 10A computation, communication charges excluded from export turnover must also be excluded from total turnover to preserve parity in the turnover formula. The document further states that profits eligible for deduction under section 10A must be computed in accordance with sections 28 to 43D, so disallowances under section 40(a)(ia), section 36 and section 40A(7) form part of the computed business profits on which the deduction is worked out. On that basis, the assessee's section 10A claim was upheld and the Revenue's objections were rejected. 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 For section 10A computation, communication charges excluded from export turnover must also be excluded from total turnover to preserve parity in the turnover formula. The document further states that profits eligible for deduction under section 10A must be computed in accordance with sections 28 to 43D, so disallowances under section 40(a)(ia), section 36 and section 40A(7) form part of the computed business profits on which the deduction is worked out. On that basis, the assessee's section 10A claim was upheld and the Revenue's objections were rejected. Case-Laws Income Tax Thu, 31 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275744