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2014 (10) TMI 858 - HC - Income TaxRendering ‘technical services ’ outside India in connection with the export of computer software - whether the Appellate Tribunal erred in confirming the order of the Assessing Authority that the marketing expenses incurred by the appellant outside India to prospect its business also form part of ‘export turnover’ within the meaning of Explanation 2 to Section 10A? - Held that:- This Court had an occasion to consider the substantial questions of law in the case of The Commissioner of Income Tax & another v/s. Motor Industries Co. Ltd. [2015 (7) TMI 876 - KARNATAKA HIGH COURT ], wherein it was held that if the technical services rendered by the assessee’s engineers is in connection with the export of computer software, such expenses cannot be excluded in computing the export turnover, as it forms part of the export turnover. Following the said judgment, in the case of the assessee itself, for the assessment year 2001-02, we have answered the said substantial questions of law in favour of the assessee and against the revenue. Computer software sales - whether such sales do not fall under the expression ‘export turnover’ for the purpose of deduction under Section 10A of the Income Tax Act, 1961? - Held that:- A relying on assessee's own case [2015 (10) TMI 634 - KARNATAKA HIGH COURT] the issue is to be decided in favour of the assessee and against the revenue.
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