Held that the expenses excluded from the export turnover had to be excluded from the total turnover as well while computing the deduction under section 10A of the Income-tax Act, 1961. The Assessing Officer had not followed the directions of the Dispute Resolution Panel in granting the benefit to the assessee that the foreign currency expenses which are excluded from export turnover and not excluded from total turnover. The Assessing Officer was to exclude the expenses from the total turnover also while determining the exemption under section 10A of the Act. (AY. 2008-09 to 2012-13)