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    <title>2021 (2) TMI 382 - MADRAS HIGH COURT</title>
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    <description>The Court remitted the matter back to the Assessing Officer for a fresh examination, directing a reconsideration of the exclusion of expenses in foreign exchange from the export turnover for deduction under Section 10A of the Income Tax Act. The Assessing Officer was instructed to decide the issue on merits and in accordance with the law, allowing the appellant to present relevant records. The Tax Case Appeal was disposed of without costs, leaving substantial questions of law open for further consideration based on the provided legal precedent.</description>
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