“software technology park”

When computing the deduction under Sections 10A or 10AA, if certain expenses (like those incurred in foreign currency or communication expenses) are excluded from 'export turnover' in the numerator, the same expenses must also be excluded from 'total turnover' in the denominator to ensure consistent calculation.

To qualify for a Section 10A deduction, an undertaking must be independent of the assessee's existing undertakings, rather than merely an expansion of existing business.

A deduction under Section 10AA cannot be withdrawn in a subsequent year if it was accepted in the first year of operations and the second year, by re-examining factors relevant to the initial year.

A new industrial undertaking qualifies for deduction under section 10A of the Income Tax Act even if it commenced production before seeking registration as a Software Technology Park (STP), provided it meets the requisite conditions.