Foreign travel exp. incurred for providing services outside India not to be included for computing deduction u/s 10A

INCOME TAX: Commissioner (Appeals) was justified in holding that expenditure incurred towards date link charges/telecommunication charges and foreign travel expenses attributable to delivery of computer software for providing technical services outside India was to be excluded both from export turnover and total turnover for purpose of computation of deduction under section 10A

from www.taxmann.com Latest Case Laws https://ift.tt/2YoV3GU