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2013 (1) TMI 984

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....this Appeal for Assessment Year 20052006, the Revenue has raised the following question of law: "Whether on the facts and in the circumstances of the case and in law, the Tribunal is justified in holding that the expenses reduced from the figure of export turnover should also be excluded from the figure of total turnover while computing deduction under section 10A & 10B of the IT Act 1961 in vi....