https://www.taxtmi.com/caselaws?id=297599 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s order. It confirmed the eligibility of the Siruseri unit for deduction u/s 10A, determining it as a new unit, not a split-up of the Adyar unit. Additionally, the Tribunal supported the exclusion of foreign currency expenses from the export turnover for deduction u/s 10A, aligning with previous decisions in favor of the assessee. en-us Wed, 20 Nov 2013 00:00:00 +0530 Mon, 13 Sep 2021 17:12:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297599 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s order. It confirmed the eligibility of the Siruseri unit for deduction u/s 10A, determining it as a new unit, not a split-up of the Adyar unit. Additionally, the Tribunal supported the exclusion of foreign currency expenses from the export turnover for deduction u/s 10A, aligning with previous decisions in favor of the assessee. Case-Laws Income Tax Wed, 20 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297599