Surplus due to foreign exchange rate fluctuation part of export turnover u/s 80HHC in the year of receipt if brought…
Compensation received on termination of export contract eligible for deduction u/s 10A being in the course of export business –…
Exclusions from both export and total turnover for deduction u/s 10A - CBDT Circular 4/2018. All charges/expenses in Explanation 2(iv)…