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2011 (4) TMI 722 - DELHI HIGH COURTDisallowed - Speed pay and ASP expenses - Deduction u/s 10A - Scrutiny assessment - The Tribunal took note of the arguments of the revenue that the income in the form of convertible exchange received on account of speed pay and ASP fees was not to be included for the purpose of computing deduction u/s 10A on the plea that it was not derived from export business - On the other hand, the assessee contended that these receipts were derived from export of computer software - The Tribunal found that the CIT(A) had not decided the nature of the receipts - Therefore , Tribunal has referred the matter back to the CIT(A) for deciding the nature of receipts so as to find out whether the same are derived from export of computer software and then, decide its eligibility of deduction under section 10A of the Act - Appeal is dismissed accordingly.
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