https://www.taxtmi.com/caselaws?id=334272 The Tribunal upheld the assessee's eligibility for deduction under section 10A of the Income Tax Act for providing outsourcing services involving significant computer software usage. It ruled in favor of the assessee, stating that telecommunication and insurance expenses should not be excluded from the export turnover for computing the deduction under section 10A. The decision highlighted the principle of consistency and the correct interpretation of relevant terms in the context of section 10A. en-us Fri, 30 Sep 2016 00:00:00 +0530 Tue, 08 Nov 2016 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334272 The Tribunal upheld the assessee's eligibility for deduction under section 10A of the Income Tax Act for providing outsourcing services involving significant computer software usage. It ruled in favor of the assessee, stating that telecommunication and insurance expenses should not be excluded from the export turnover for computing the deduction under section 10A. The decision highlighted the principle of consistency and the correct interpretation of relevant terms in the context of section 10A. Case-Laws Income Tax Fri, 30 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334272