Sec. 10A, 40(a) & 115JB of Income Tax Act, 1961—Exemption- Expenditure incurred towards telecommunication charges and foreign travel expenses attributed to delivery of computer software for providing technical services outside India to be excluded both from export turnover and total turnover for the purpose of computation of deduction u/s 10A.

Facts: Whether CIT(A) was justified in law in holding that expenditure incurred towards date link charges / telecommunication charges and foreign travel expenses attributable to delivery of computer software for providing technical services outside India to be excluded both from export turnover and total turnover for the purpose of computation of deduction u/s 10A whereas such exclusion is permitted to arrive at the export turnover only as per the definitions given in sec.10A and total turnover has not been defined in the section?

Held, that expenditure incurred towards telecommunication charges and foreign travel expenses attributed to the delivery of computer software for providing technical services outside India to be excluded both from export turnover and total turnover for the purpose of computation of deduction u/s 10A. - DEPUTY CIT V/s YAHOO SOFTWARE DEVELOPMENT P. LTD. - [2020] 80 ITR (TRIB) 528 (ITAT-BANGALORE)