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2020 (6) TMI 508 - HC - Income TaxDeduction u/s 10A - HELD THAT:- This court need not detain us as it is no longer res integra and is squarely covered by decision of the supreme court in ‘COMMISSIONER OF INCOME-TAX V. HCL TECHNOLOGIES LTD.’ [2018 (5) TMI 357 - SUPREME COURT]. In view of aforesaid enunciation of law, the tribunal was justified in directing the assessing officer to exclude telecommunication expense, per diem expenses. It is pertinent to note that in case expenses are incurred on insurance in respect of the employees of the assessee on visit to their clients premises, the same also deserves to be excluded. However, in the instant case, there is a dispute with regard to claim of the assessee with regard to expenditure incurred on insurance to the tune which requires adjudication. Accordingly, the first substantial question of law framed by a bench of this court is answered against the revenue insofar as it pertains to exclusion of expenses under the head of telecommunication and per diem expenses. Allowable business expenditure - Whether the assessee has incurred an amount on account of medical insurance of the employees of the assessee on visit to their clients premises or the same is not relatable to medical insurance? - HELD THAT:- We find from the order passed by the tribunal that tribunal has remitted the claim of the assessee that insurance expenditure is not relatable to export of computer software but it relates to medical insurance of the employees of the assessee on the visit to their clients premises. While issuing the aforesaid direction, the tribunal has followed the decision rendered by it in INFOSYS TECHNOLOGIES LTD. [2013 (7) TMI 451 - KARNATAKA HIGH COURT]. Therefore, it is not necessary to answer the second substantial question of law.
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