Section 10A Deduction: Exclude Items from Both Export and Total Turnover for Accurate Tax Calculations.

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....Deduction u/s 10A - since the export turnover forms part of the total turnover, if an item is excluded from the export turnover, the same should also be reduced from the total turnover to maintain parity between numerator and denominator while calculating deduction u/s 10A of the Act..... - AT....