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I.T.A. No.83/Asr/2020 Assessment Year: 2015-16 22

12. Now the pertinent question that arises, in the instant case before us, is whether such receipt / income, can be considered as "export turnover", within the meaning of the explanation 1(a) of Section 10AA, which is reproduced below:

"Explanation 1.--For the purposes of this section,--

(i) "export turnover" means the consideration in respect of export by the undertaking, being the Unit of articles or things or services received in, or brought into, India by the assessee but does not include freight, telecommunication charges or insurance attributable to the delivery of the articles or things outside India or expenses, if any, incurred in foreign exchange in rendering of services (including computer software) outside India."