https://www.taxtmi.com/caselaws?id=211573 The High Court allowed the appeal in part, confirming the exclusion of expenditure in foreign currency from export turnover and total turnover when rendering technical services outside India for computing deduction under Section 80HHE of the Income-Tax Act. Additionally, the Court held that the obligation to deduct tax at source under Section 195 arises only when a sum is chargeable under the Act, ruling in favor of the assessee against the revenue on the issue of disallowance for non-deduction of TDS under Section 195. en-us Thu, 08 Dec 2011 00:00:00 +0530 Mon, 26 Mar 2012 08:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211573 The High Court allowed the appeal in part, confirming the exclusion of expenditure in foreign currency from export turnover and total turnover when rendering technical services outside India for computing deduction under Section 80HHE of the Income-Tax Act. Additionally, the Court held that the obligation to deduct tax at source under Section 195 arises only when a sum is chargeable under the Act, ruling in favor of the assessee against the revenue on the issue of disallowance for non-deduction of TDS under Section 195. Case-Laws Income Tax Thu, 08 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211573