Tribunal held that while computing the deduction communication expenses is to be deducted from both export turnover and total turnover. Followed CIT v. HCL Technologies Ltd ( 2018) 404 ITR 719 (SC) (AY.2011-12)
Infosys Bpm Ltd. v. Dy. CIT (2021) 87 ITR 193 ( Bang) (Trib)
S. 10A : Free trade zone – Export turnover – Communication expenses is to be deducted from both export turnover and total turnover.