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16. We have considered the rival submissions. First of all, we reproduce ground no. 6 raised by assessee before CIT(A).

"6. The learned AO has erred in law, by not considering export receipts for the months of January, February and March 2009 as part of export turnover and accordingly reducing the same from export turnover for computing the deduction under section 10A of the Act on the ground that the Appellant was unable to produce the softex forms for the said months during the assessment proceedings.

• The learned AO has erred in facts, by not considering the softex form for March 2009which was submitted by the Appellant during the assessment proceedings."

17. Now we reproduce Para nos. 3 and 4 of the order of CIT(A) because only these two paras contain the decision of CIT(A) in respect of corporate tax issue.

"CORPORATE TAX:

3. In the grounds taken, the assessee objects to the curtailment of deduction u/s. 10A on account of adjustment of export turnover by the AO. The AO excluded the value of telecommunication expenses from export turnover. The assessee contended that it should be reduced from export turnover also. This issue is squarely covered by the Jurisdictional High Court in the case of CIT Vs. Tata Elxsi Ltd. (349 ITR 98) (Kar). The Judgement of the Jurisdictional High Court is binding precedent and respectfully following the same, the AO is directed to follow the ratio laid down by the Hon'ble Court while computing deduction u/s.10A in the order giving effect to this appellate order.