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"2. Whether on the facts and circumstances of the case, the CIT(A) was justified in law in holding that the expenditure incurred towards date link charges / telecommunication charges and foreign travel expenses attributable to delivery of computer software for providing technical services outside India to be excluded both from export turnover and total turnover for the purpose of computation of deduction u/s 10A of the Act, whereas such exclusion is permitted to arrive at the export turnover only as per the definitions given in sec.10A of the Act and total turnover has not been defined in the section?
3. Whether the CIT(A) is correct in law in following the judgments of jurisdictional High Court in the case of CIT v. Tata Elxsi Ltd., which has not become final since the same has not been accepted by the Department and SLPs are pending before the Hon'ble Apex Court?"

4. After hearing both the parties and perusing the material on record, we find that this issue is squarely covered by the judgment of the Hon'ble Supreme Court in the case of CIT v. HCL Technologies Limited [(2018) 404 ITR 719 (SC)], wherein it was held by the Hon'ble Supreme Court that the expenditure incurred towards telecommunication charges and foreign travel expenses attributed to the delivery of computer software for providing technical services outside India to be excluded both from export turnover and total turnover for the purpose of computation of deduction u/s 10A of the Act. Being so, we do not find any infirmity in the order of the CIT(A) in following the judgment of the Hon'ble Karnataka High Court in the case of CIT v. Tata Elxsi Limited [(2012) 349 ITR 98 (Kar.)], and the same is confirmed. Accordingly, ground Nos.2 and 3 raised by the Revenue are dismissed.