https://www.taxtmi.com/caselaws?id=179833 The tribunal partly allowed the appeal of the assessee. Grounds related to general issues were dismissed. The levy of interest under section 234B was upheld as mandatory. Regarding the computation of deduction under section 10A, telecommunication expenses were directed to be excluded from both export and total turnover. Disallowance under section 40(a)(i) was rejected as reimbursements were not considered "fees for technical services." Incidental issues were deemed redundant. The tribunal's decision was pronounced on December 16, 2011. en-us Fri, 16 Dec 2011 00:00:00 +0530 Tue, 29 Aug 2017 08:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179833 The tribunal partly allowed the appeal of the assessee. Grounds related to general issues were dismissed. The levy of interest under section 234B was upheld as mandatory. Regarding the computation of deduction under section 10A, telecommunication expenses were directed to be excluded from both export and total turnover. Disallowance under section 40(a)(i) was rejected as reimbursements were not considered "fees for technical services." Incidental issues were deemed redundant. The tribunal's decision was pronounced on December 16, 2011. Case-Laws Income Tax Fri, 16 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179833