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2012 (9) TMI 59 - ITAT, BANGALOREDeduction u/s. 10B of the Income-tax Act - whether when computing the relief under Section 10-A of the Income-tax Act, 1961 the amount of communication expenses/freight, insurance, telecommunication expenses and expenses incurred in foreign currency should be excluded from the total turnover for the same are reduced from export turnover - Held that:- While computing the consideration received from such export turnover, the expenses incurred towards freight, telecommunication charges, or insurance attributable to the delivery of the articles or things of computer software outside India, or expenses if any incurred in foreign exchange in providing the technical service outside India should not be included - in favour of the assessee
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