The Assessing Officer reduced the deduction under section 10A on the ground that the assessee had not established realisation of export proceeds within the prescribed period and had excluded communication expenses only from export turnover. The Tribunal restored the issue of export realisation and on-site development charges to the Assessing Officer for verification with reference to the Foreign Inward Remittance Certificates and directed that communication expenses should be reduced from both export turnover and total turnover while computing the deduction under section 10A. The assessee contended that the foreign exchange fluctuation gain had already been offered to tax as “other income” and that a further addition would result in double taxation. The Tribunal restored the issue to the Assessing Officer to verify the claim and ensure that the same amount was not taxed twice.  (AY.  2010-11 & 2011-12).