https://www.taxtmi.com/caselaws?id=219668 The Tribunal partly allowed the assessee's appeal and dismissed the revenue's appeal. The Tribunal upheld the exclusion of interest income for computing eligible income under Section 10A, inclusion of sales to the US branch in export turnover, disallowance under Section 40(a)(ia) for payments to a non-resident entity, deduction of leased line charges under Section 194C, inclusion of 'other income' for deduction under Section 10A, treatment of disallowed amounts under Sections 40(a)(ia) and 40A(7) for deduction under Section 10A, and exclusion of software development and service charges from total turnover and export turnover. en-us Fri, 08 Jun 2012 00:00:00 +0530 Sat, 05 Jan 2013 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219668 The Tribunal partly allowed the assessee's appeal and dismissed the revenue's appeal. The Tribunal upheld the exclusion of interest income for computing eligible income under Section 10A, inclusion of sales to the US branch in export turnover, disallowance under Section 40(a)(ia) for payments to a non-resident entity, deduction of leased line charges under Section 194C, inclusion of 'other income' for deduction under Section 10A, treatment of disallowed amounts under Sections 40(a)(ia) and 40A(7) for deduction under Section 10A, and exclusion of software development and service charges from total turnover and export turnover. Case-Laws Income Tax Fri, 08 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219668