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Income Tax - Highlights / Catch Notes

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Deduction u/s 10A - what is required to be excluded in the ...

Income Tax

May 6, 2016

Deduction u/s 10A - what is required to be excluded in the export turnover are only freight, telecommunication charges or insurance attributable to the delivery of computer software outside India or expenses, if any, incurred in foreign exchange in providing the technical services outside India which cannot be confused with the services rendered for the development of computer software, an integral part of export turnover of computer software - HC

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