https://www.taxtmi.com/caselaws?id=378995 The court upheld the claim under section 10A of the Income Tax Act for units claiming deduction under section 80HHE. It ruled that existing industries engaged in manufacturing computer software for export before April 1, 2001, could avail themselves of the benefits of section 10A. The court clarified that the exclusion of freight and insurance expenditure from export turnover for computing total turnover under section 10A was permissible. The appeal was dismissed as no legal question was found to arise in the case. en-us Mon, 18 Mar 2019 00:00:00 +0530 Thu, 25 Apr 2019 06:31:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378995 The court upheld the claim under section 10A of the Income Tax Act for units claiming deduction under section 80HHE. It ruled that existing industries engaged in manufacturing computer software for export before April 1, 2001, could avail themselves of the benefits of section 10A. The court clarified that the exclusion of freight and insurance expenditure from export turnover for computing total turnover under section 10A was permissible. The appeal was dismissed as no legal question was found to arise in the case. Case-Laws Income Tax Mon, 18 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378995