https://www.taxtmi.com/caselaws?id=294538 For section 10A computation, sales commission incurred in foreign currency for technical services outside India had to be excluded from both export turnover and total turnover. The ITAT Chennai followed the Special Bench ruling in Sak Soft Ltd., which held that an amount reduced from export turnover must also be removed from total turnover to maintain a consistent computation base. On that basis, the Commissioner (Appeals)'s direction was upheld and the Revenue's appeals failed. en-us Thu, 31 Dec 2015 00:00:00 +0530 Tue, 20 Apr 2021 12:52:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294538 For section 10A computation, sales commission incurred in foreign currency for technical services outside India had to be excluded from both export turnover and total turnover. The ITAT Chennai followed the Special Bench ruling in Sak Soft Ltd., which held that an amount reduced from export turnover must also be removed from total turnover to maintain a consistent computation base. On that basis, the Commissioner (Appeals)'s direction was upheld and the Revenue's appeals failed. Case-Laws Income Tax Thu, 31 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294538