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2008 (9) TMI 951 - ITAT BANGALOREComputation of Export turnover - deduction u/s 10A - business of export of software - incurred expenses in foreign exchange and claimed the same to be included in the total turnover - falls within the definition of computer software u/s 10A or not. HELD THAT:- Ld counsel for the assessee pointed out that this issue is also squarely covered by the decision of this Tribunal in the case of the assessee for AY's 2001-02 and 2002-03 wherein held that; ''expenses in foreign currency were not to be reduced for ascertaining the export turnover. This Bench in the case of M/s. Relq Software Pvt Ltd [2008 (5) TMI 372 - ITAT BANGALORE-A] also held that the on-site expenses for development of computer software is not in the nature of technical services.'' Applying the same, we confirm the order of the ld CIT (A) granting relief to the assessee treating expenses incurred in foreign currency to be taken along with total turnover of the assessee. It is ordered accordingly. In the result, the appeal filed by the revenue is dismissed.
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