https://www.taxtmi.com/caselaws?id=186424 While computing deduction under Section 10-A of the Income-tax Act, communication expenses, freight, insurance, telecommunication expenses and foreign currency expenses attributable to delivery of software or technical services outside India are to be excluded from export turnover. The same items are not part of export turnover because they relate to delivery outside India, and the computation must follow the earlier Karnataka High Court position on Section 10-A. On that basis, the Tribunal's view was held consistent with the settled legal position, and the issue was answered in favour of the assessee and against the Revenue. en-us Mon, 24 Oct 2011 00:00:00 +0530 Fri, 16 Sep 2016 18:52:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186424 While computing deduction under Section 10-A of the Income-tax Act, communication expenses, freight, insurance, telecommunication expenses and foreign currency expenses attributable to delivery of software or technical services outside India are to be excluded from export turnover. The same items are not part of export turnover because they relate to delivery outside India, and the computation must follow the earlier Karnataka High Court position on Section 10-A. On that basis, the Tribunal's view was held consistent with the settled legal position, and the issue was answered in favour of the assessee and against the Revenue. Case-Laws Income Tax Mon, 24 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186424