Section 10A

Section 10A, Sec. 260A, Section 10B, Section 56, Section 80HHC, Section 80HHE

Karnataka H.C : The statute allows exclusion of such expenditure expressly only from the Export Turnover by way of specific definition of export turnover defined in the Act, while there is no specific provision in Section 10A warranting exclusion of the above expenses from the Total Turnover

High Court Of Karnataka Pr.CIT And Anr. vs. M/S Sasken Communication Technologies Ltd. Section 10A, 10A(1), 10A(2), 10A(3), 10A(4), 10A(6),

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