Sec. 10B of the Income-tax Act, 1961 - Export oriented undertaking – The appeal of the revenue against the order of Tribunal in reversing the finding of the AO that the expenditure incurred in foreign currency on account of telecommunication expenses should be included in the total turnover for the purpose of computation of deduction u/s.10B of the Act, dismissed by the High Court. SLP also dismissed. - CIT V/s MPHASIS LTD. - [2020] 269 TAXMAN 003 (SC)