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2014 (10) TMI 915 - KARNATAKA HIGH COURT

2014 (10) TMI 915 - KARNATAKA HIGH COURT - TMI - Technical services outside India in connection with the export of computer software - 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 Income Tax Act, 1961? - Held that:- As in the case of The Commissioner of Income Tax & .....

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e assessee has preferred this appeal against the order passed by the Tribunal holding that the expenses incurred towards technical expenses is to be deducted out of the profits and gains earned from the export turnover. 3. The substantial questions of law framed in this appeal on 17.12.2008 are as under: 1. On the facts and circumstances of the case whether the Appellate Tribunal is right in holding that the appellant is rendering technical services outside India in connection with the export of .....

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