Court held that export through third party is also entitle to deduction. Followed CIT v. HCL Technologies Ltd. (2018) 404 ITR 719 (SC)(AY.2006 -07)
PCIT v. Broadcom India Pvt. Ltd. (2019) 415 ITR 380 (Karn.)(HC)
S. 10A : Free trade zone–Export through third party-Entitle to deduction.