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3.3.2 I further find that in-the case of Capgemini India(P) Ltd. vs. Addl.CIT (2011) 46 SOT 195,Mumbai Tribunal following the decisions of ITO vs. Sak Soft Ltd. (2009) 121 TTJ (Chennai)(SB) 865 and CIT vs. Gem Plus Jewellery, India Ltd. (2010) 233 CTR (Bom) 248 has held that under the provisions of Expln. 2(iv) to s. 10A, expenses on freight, telecommunication charges and insurance attributable to the delivery of article or things or computer software outside India or expenses incurred in foreign exchange in providing technical services outside India are required to be excluded from the export turnover. In this case the data line cost being the telecommunication expenses have been excluded by the AO from the export turnover. The case of the assessee is that the telecommunication expenses had been incurred in the business of software development at the software undertakings of the assessee in India. This, claim has not been controverted by the AO by placing any material on record. The expenses incurred on development of software in India cannot be considered as expenses attributable to the delivery of computer software outside India. Therefore such expenses cannot be excluded from the export turnover and in case these are excluded, these have to be excluded from total turnover also. In any case since these expenses have been incurred in the business of software development in India, these could not be considered as expenditure attributable to delivery of computer software outside India. Therefore, expenses are not to be excluded from the export turnover. In view of the foregoing the Ld. A.O. is directed to verify the exact figure of the total turnover from his record and adopt the same for computation, the deletion of an item from total turnover is also to be reduced from the export turnover for the purposes of arriving at consistency in the computation so as to make the formula workable. This ground of appeal is thus allowed for statistical purposes."