2014 (9) TMI 1013

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....YA K.K., ADV JUDGEMENT This appeal is preferred by the Revenue challenging the order passed by the Tribunal, holding that the per diem allowance cannot be reduced from the export turnover for the purpose of computing deduct ion under Section 80HHE of the Income Tax Act, 1961, as the same was not spent for providing technical services. 2. The appeal was admitted on 17.06.2010, to consider ....