https://www.taxtmi.com/caselaws?id=333235 The Tribunal held that hardware sales cannot be included in export turnover for deduction under Section 10A, as they were invoiced separately from software sales. The Tribunal directed exclusion of certain expenses from export turnover for deduction under Section 10B, emphasizing consistency in excluding these expenses from total turnover. The Tribunal affirmed that expenses excluded from export turnover must also be excluded from total turnover for computing deductions under Sections 10A and 10B. The Tribunal partially allowed the assessee's appeal, upholding the exclusion of hardware sales and directing consistent treatment of excluded expenses in export and total turnover calculations. en-us Fri, 12 Aug 2016 00:00:00 +0530 Thu, 06 Oct 2016 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333235 The Tribunal held that hardware sales cannot be included in export turnover for deduction under Section 10A, as they were invoiced separately from software sales. The Tribunal directed exclusion of certain expenses from export turnover for deduction under Section 10B, emphasizing consistency in excluding these expenses from total turnover. The Tribunal affirmed that expenses excluded from export turnover must also be excluded from total turnover for computing deductions under Sections 10A and 10B. The Tribunal partially allowed the assessee's appeal, upholding the exclusion of hardware sales and directing consistent treatment of excluded expenses in export and total turnover calculations. Case-Laws Income Tax Fri, 12 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333235