No sec. 263 revision if view taken by AO was a plausible view: HC

INCOME TAX : Where Assessing Officer held that expenditure incurred by assessee-company, engaged in business of computer software development and services, in foreign currency on traveling, professional charges and on-site service charges which were for development of software at client's site outside India was not to be excluded from export turnover for purpose of deduction under section 10A, since view taken by Assessing Officer was a plausible view and same could not said to be erroneous,

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