The Assessing Officer excluded telecommunication expenses only from the export turnover while computing deduction under section 10A. The Tribunal held that the issue was squarely covered by the jurisdictional High Court and, therefore, telecommunication expenses excluded from export turnover were also required to be excluded from total turnover while computing the deduction under section 10A. The assessee was accordingly held entitled to the deduction. (AY. 2011-12)