Telecommunication expenses and travelling expenses incurred in foreign currency which were reduced from export turnover were to be reduced from total turnover. (AY. 2006-07)
CIT v. GE India Technology Centre (P) Ltd. (2021) 278 Taxman 261 (Karn.)(HC)
S. 10A : Free trade zone-Telecommunication and travelling expenses-Foreign currency-Reduced from export turnover were to be reduced from total turnover.