Held that Additions agreed under Mutual Agreement Procedure is entitled to benefit of deduction. Expenditure reduced from export turnover is to be reduced from total turnover. (AY. 2008-09)
Dell International Services India P. Ltd. v. Add. CIT (LTU) (2021) 90 ITR 61 (SN.) (Bang.)(Trib.)
S. 10A : Free trade zone-Additions agreed under Mutual Agreement Procedure-Entitled to benefit of deduction-Export turnover-Total turnover.