Dismissing the appeal of the revenue , the Tribunal held that , Communication charges to be excluded from export turnover as well as from total turnover. ( AY. 2008 -09)
DCIT v. Verisign Services India Pvt. Ltd. (2018) 61 ITR 315 (Bang) (Trib)
S. 10A : Free trade zone – Communication charges to be excluded from export turnover as well as from total turnover.