Deduction for software exports: whether total turnover for the deduction includes non software business turnover. Whether the total turnover for computing the deduction under 80HHE comprises only turnover from the assessee's computer software business or includes turnover from other business activities is the principal issue; the Board requests reporting of the computation method adopted by Assessing Officers and the views taken by appellate authorities.
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Deduction for software exports: whether total turnover for the deduction includes non software business turnover.
Whether the total turnover for computing the deduction under 80HHE comprises only turnover from the assessee's computer software business or includes turnover from other business activities is the principal issue; the Board requests reporting of the computation method adopted by Assessing Officers and the views taken by appellate authorities.
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