https://www.taxtmi.com/caselaws?id=435955 The Tribunal dismissed the Revenue's appeal and allowed the assessee's cross objection. It upheld the allowance of the provision for discount as an expense, emphasizing its systematic creation and discharge. Additionally, it directed the inclusion of insurance charges in the export turnover for computing the deduction under Section 10AA, as the charges were not related to the delivery of software outside India. en-us Thu, 23 Feb 2023 00:00:00 +0530 Thu, 30 Mar 2023 09:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435955 The Tribunal dismissed the Revenue's appeal and allowed the assessee's cross objection. It upheld the allowance of the provision for discount as an expense, emphasizing its systematic creation and discharge. Additionally, it directed the inclusion of insurance charges in the export turnover for computing the deduction under Section 10AA, as the charges were not related to the delivery of software outside India. Case-Laws Income Tax Thu, 23 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435955