2017 (3) TMI 1761

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..... resent appeals by raising the following substantial question of law; "1. Whether the Tribunal was correct in holding that the expenses reduced from the export turnover has to be reduced from the total turnover also since no provision under section 10A provides for exclusion of such expenses from the total turnover? 2. Whether the Tribunal was correct in upholding the decision of the appellate .....

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