https://www.taxtmi.com/caselaws?id=66396 The tribunal ruled that the AO erred in excluding ISP charges and foreign exchange expenses related to software development from the export turnover under section 10A. The tribunal allowed the assessee's appeals regarding these exclusions for the assessment year 2001-02. However, for the assessment year 2000-01, the tribunal upheld the disallowance of Rs. 2,52,340 as employees' contribution to the provident fund, affirming it as income from other sources due to late deposit beyond the due date. en-us Fri, 11 Jan 2008 00:00:00 +0530 Tue, 23 Jan 2024 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66396 The tribunal ruled that the AO erred in excluding ISP charges and foreign exchange expenses related to software development from the export turnover under section 10A. The tribunal allowed the assessee's appeals regarding these exclusions for the assessment year 2001-02. However, for the assessment year 2000-01, the tribunal upheld the disallowance of Rs. 2,52,340 as employees' contribution to the provident fund, affirming it as income from other sources due to late deposit beyond the due date. Case-Laws Income Tax Fri, 11 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66396