The Assessing Officer recomputed the deduction under section 10A by reducing the telecommunication charges from only its export turnover without making a corresponding reduction in its total turnover and made disallowance of deduction claimed under section 10A. But the Dispute Resolution Panel directed the Assessing Officer to exclude the expenses both from export and total turnovers while computing the deduction allowable under section 10A. The Tribunal held that the DRP’s directions are in accordance with the precedents. Hence, the assessee’s claim was allowed. (AY.  2010-11, 2011-12)