https://www.taxtmi.com/caselaws?id=215959 The ITAT partly allowed the assessee's appeal and dismissed the Revenue's appeal. It emphasized that the disallowed amount, including provident fund contributions, should be considered as part of business income for exemption under section 10A. Additionally, it ruled in favor of the assessee regarding the eligibility of certain expenditures for deduction, including expenses incurred in foreign exchange for providing technical services and internet charges on software delivery. en-us Fri, 29 Jun 2012 00:00:00 +0530 Tue, 29 Oct 2013 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215959 The ITAT partly allowed the assessee's appeal and dismissed the Revenue's appeal. It emphasized that the disallowed amount, including provident fund contributions, should be considered as part of business income for exemption under section 10A. Additionally, it ruled in favor of the assessee regarding the eligibility of certain expenditures for deduction, including expenses incurred in foreign exchange for providing technical services and internet charges on software delivery. Case-Laws Income Tax Fri, 29 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215959