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    <title>Expenditure in foreign currency excluded from &#039;Export Turnover&#039; u/s 10A; unsupported transaction split by Assessing Officer invalid.</title>
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    <description>Computation of deduction u/s 10A - exclusion of expenditure incurred in foreign currency in export of software, from the purview of &#039;Export Turnover&#039; - the artificial split up of the transaction by the Assessing Officer, that too without any materials on his file, is wholly unsustainable</description>
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      <description>Computation of deduction u/s 10A - exclusion of expenditure incurred in foreign currency in export of software, from the purview of &#039;Export Turnover&#039; - the artificial split up of the transaction by the Assessing Officer, that too without any materials on his file, is wholly unsustainable</description>
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