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2.2 The assessee company has also obtained the foreign inward remittance certificate (FIRCs) from banks for the above and sale proceeds and submitted the copies of FIRCs to the AO.

2.3 The AO while passing the order, has not considered Rs. 1,07,63,562/- as export turnover because of the reason that the FIRCs contain the nature of remittance as 'consultancy fee from client' or 'software consultancy free from client'. The details of FIRCs are as follows: 

           Sl.No.            FIRC Sl. No.         Amount (Rs.)
             1.                663428                 37,86,348
             2.                680109                 36,62,558
             3.                712122                 12,81,071
             4.                721192                 20,96,585
                                         Total      1,07,63,562
2. The Ld. Commissioner of Income Tax (Appeals) was erred in confirming the exclusion of intemet and communication charges ofRs.5,66,628/- which were not incurred in convertible foreign exchange from the Export Turnover while computing the deduction under section 10A."

5. As regards ground No. 1, the ld. AR submitted that the AO has excluded the amount of Rs. 1,07,63,562/- from the export turnover treating the same as consultancy fee from client/software consultancy fee from client, as mentioned in the FIRCs, without considering the agreements with customers, purchase orders from customers, export invoices raised and collection of sale proceeds, softex forms submitted to Software Technology Parks of India (STPI) and did not consider as export turnover.

6. The ld. DR, on the other hand, relied on the orders of revenue authorities.

7. Considered the rival submissions and perused the material facts on record. It is observed that the AO did not consider the receipts totaling Rs. 1,07,63,562/- as export sale proceeds and not considered for 10A exemption on the ground that the Foreign Inward Remittance Certificates (FIRCs) contain the nature of remittance as "consultancy fee from client" or "software consultancy fee from client". In this connection, the ld. AR of the assessee invited our attention to the paper book at pages 2 to 25 wherein invoice copies along with export clearance certificates from STPI are placed, wherein it was clearly Qvantel Software Solutions Ltd.