Subex Ltd v. Addl.CIT (2022) 145 taxmann.com 176 (Karn.)(HC) Editorial: SLP of Revenue dismissed, Addl. CIT v. Subex Ltd. (2023) 290 Taxman 102 (SC)

S. 10AA : Special economic zones-Export turnover-Telecommunication expenses were to be excluded from export turnover.

Dismissing the appeal of the Revenue the Court held that telecommunication expenses were to be excluded from export turnover in computing deduction. (AY. 2009-10)