Section 10A of the Income Tax Act, 1961 — Exemption — Losses and unabsorbed depreciation of the units not within the software Technology park shall not be adjusted against the profits of the units within the software Technology park for the purposes of Computation of Exemption under section 10A to be allowed to the assesse. When certain expenses are excluded from the export turnover for the purposes of computing Exemption admissible under section 10A such expenses are also to exclude from the total turnover, as the export turnover is a part of total turnover. the AO was directed to allow the assessee's claim for Exemption under section 10A — MCML Systems P. Ltd. vs. Assistant Commissioner of income tax [2019] 75 ITR (trib) 656(Bangalore)