https://www.taxtmi.com/caselaws?id=122824 Section 80HHE deduction depends on whether receipts arise from export of computer software or from technical services connected with software development or production. Maintenance and support charges, consultancy charges, and CPC India/COSMIS-related receipts may qualify only if the underlying services are shown to relate to writing of computer software or technical services abroad; the date of software release is not material, and later use of exported software in India does not by itself disqualify the claim. The estimate of expenditure attributable to dividend income was also directed for reconsideration on a fresh basis with hearing to the assessee. en-us Tue, 14 Jul 2009 00:00:00 +0530 Sat, 18 Aug 2012 10:22:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122824 Section 80HHE deduction depends on whether receipts arise from export of computer software or from technical services connected with software development or production. Maintenance and support charges, consultancy charges, and CPC India/COSMIS-related receipts may qualify only if the underlying services are shown to relate to writing of computer software or technical services abroad; the date of software release is not material, and later use of exported software in India does not by itself disqualify the claim. The estimate of expenditure attributable to dividend income was also directed for reconsideration on a fresh basis with hearing to the assessee. Case-Laws Income Tax Tue, 14 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122824