High Court Rules Tribunal Erred on Section 10AA Deductions; No Services Rendered Outside India, Excluding Expenses Correctly.

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....Computing deduction u/s 10AA - exclusion from export turnover - The issue in the instant case is whether at all expenses were incurred for rendering any of the services outside India. On facts, it has been established that no such services have been rendered. Therefore, we are of the considered view that the Tribunal fell in error in reversing the decision of the DRP. - HC....