Court Rules Communication Charges Must Be Deducted from Export and Total Turnover for Section 10A Deductions.

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....Disallowance of communication charges while computing deduction u/s. 10A - communication charges etc., attributable to the delivery of the computer software outside India which are to be reduced from the export turnover should be reduced from the total turnover as well, while computing the deduction u/s. 10A. - AT....