https://www.taxtmi.com/caselaws?id=286955 Foreign travel expenditure incurred in business operations was not excludable from export turnover under section 10A because the provision covers only the specified categories of freight, telecommunication, insurance and foreign exchange on technical services abroad; the assessee succeeded on this issue. Deduction under section 80JJAA was held available to a software company, as software activity was treated as an industrial undertaking and eligible software staff could qualify as workmen; the assessee succeeded. The Tribunal also upheld exclusion of travel and communication expenses from total turnover on the same section 10A computation approach, and deleted disallowance on software purchases from a non-resident and marketing support payments to foreign subsidiaries, finding no basis for TDS disallowance or business-expediency objection. en-us Fri, 30 Sep 2016 00:00:00 +0530 Sun, 22 Mar 2020 16:40:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286955 Foreign travel expenditure incurred in business operations was not excludable from export turnover under section 10A because the provision covers only the specified categories of freight, telecommunication, insurance and foreign exchange on technical services abroad; the assessee succeeded on this issue. Deduction under section 80JJAA was held available to a software company, as software activity was treated as an industrial undertaking and eligible software staff could qualify as workmen; the assessee succeeded. The Tribunal also upheld exclusion of travel and communication expenses from total turnover on the same section 10A computation approach, and deleted disallowance on software purchases from a non-resident and marketing support payments to foreign subsidiaries, finding no basis for TDS disallowance or business-expediency objection. Case-Laws Income Tax Fri, 30 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286955