2014 (10) TMI 915

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..... spect its business also form part of ‘export turnover’ within the meaning of Explanation 2 to Section 10-A of the Income Tax Act, 1961? - Held that:- As in the case of The Commissioner of Income Tax & another v/s. Motor Industries Co. Ltd. [2015 (7) TMI 876 - KARNATAKA HIGH COURT] wherein the substantial questions of law were answered in favour of the assessee and against the revenue. - INCOME TA .....

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..... s outside India in connection with the export of computer software? 2. On the facts and circumstances of the case whether the Appellate Tribunal is 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 10-A of the .....

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