https://www.taxtmi.com/caselaws?id=219619 The Tribunal upheld the Commissioner's decision to include exchange fluctuation gains and income from engineering and design charges in the export turnover for deduction under section 10A. The gains were deemed integral to export proceeds and directly related to the eligible unit's business, while the CBDT notification supported treating engineering and design charges as software exports. The Revenue's appeal and the assessee's Cross Objection were both dismissed, affirming the inclusion of these items in the export turnover for the deduction. en-us Fri, 20 Jul 2012 00:00:00 +0530 Thu, 20 Dec 2012 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219619 The Tribunal upheld the Commissioner's decision to include exchange fluctuation gains and income from engineering and design charges in the export turnover for deduction under section 10A. The gains were deemed integral to export proceeds and directly related to the eligible unit's business, while the CBDT notification supported treating engineering and design charges as software exports. The Revenue's appeal and the assessee's Cross Objection were both dismissed, affirming the inclusion of these items in the export turnover for the deduction. Case-Laws Income Tax Fri, 20 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219619