https://www.taxtmi.com/caselaws?id=464194 For section 10A computation, telecommunication or uplinking charges excluded from export turnover must also be excluded from total turnover to maintain consistency. The substituted section 10A was applied to compute deduction on eligible unit-wise profits without first reducing losses of non-profitable units from profits of profit-making units. Deduction was also not to be restricted by invoking section 92C(4) where the arm's length price had been determined by the assessee. The Tribunal's order was upheld and the Revenue's challenge failed on all substantial questions of law. en-us Tue, 17 Jun 2014 00:00:00 +0530 Fri, 10 Oct 2025 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464194 For section 10A computation, telecommunication or uplinking charges excluded from export turnover must also be excluded from total turnover to maintain consistency. The substituted section 10A was applied to compute deduction on eligible unit-wise profits without first reducing losses of non-profitable units from profits of profit-making units. Deduction was also not to be restricted by invoking section 92C(4) where the arm's length price had been determined by the assessee. The Tribunal's order was upheld and the Revenue's challenge failed on all substantial questions of law. Case-Laws Income Tax Tue, 17 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464194