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    <title>2013 (7) TMI 1160 - ITAT CHENNAI</title>
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    <description>The Appellate Tribunal upheld the CIT(Appeals) decision to exclude bandwidth charges from the total turnover for computing deductions under Section 10A of the Income-tax Act, 1961. This decision was based on the precedent set by the Special Bench in the case of ITO v. Sak Soft Ltd., supported by judgments from the Karnataka and Delhi High Courts. The Revenue&#039;s appeals were dismissed, affirming the exclusion of communication expenses from the total turnover.</description>
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      <description>The Appellate Tribunal upheld the CIT(Appeals) decision to exclude bandwidth charges from the total turnover for computing deductions under Section 10A of the Income-tax Act, 1961. This decision was based on the precedent set by the Special Bench in the case of ITO v. Sak Soft Ltd., supported by judgments from the Karnataka and Delhi High Courts. The Revenue&#039;s appeals were dismissed, affirming the exclusion of communication expenses from the total turnover.</description>
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