https://www.taxtmi.com/caselaws?id=210339 The tribunal consistently ruled in all three assessment years to exclude installation and testing expenses from both export turnover and total turnover, classify software development expenses as revenue, and clarify the computation of total turnover for section 10B deduction. The issue of unrealized export proceeds was remanded for verification of RBI's extended realization period. en-us Wed, 20 Apr 2011 00:00:00 +0530 Wed, 08 Feb 2012 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210339 The tribunal consistently ruled in all three assessment years to exclude installation and testing expenses from both export turnover and total turnover, classify software development expenses as revenue, and clarify the computation of total turnover for section 10B deduction. The issue of unrealized export proceeds was remanded for verification of RBI's extended realization period. Case-Laws Income Tax Wed, 20 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210339