Held that the Tribunal was not right in holding that the telecommunication expenses were to be excluded from export turnover in computing deduction under section 10AA. (AY.2009-10)
Subex Ltd. v. Add. CIT (2022)448 ITR 309 (Karn.)(HC)
S. 10AA : Special Economic Zones-Computation of turnover-Telecommunication expenses not to be excluded from export turnover.