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Showing contexts for: computer software technical services in M/S Wipro Limited , Bangalore vs Assessee on 4 October, 2012Matching Fragments
29.1 The grounds of appeal at S.No.13 is as under :
" 13. The CIT (Appeals) erred in holding that expenses incurred in foreign currency on employees for onsite development of computer software does not amount to expenses incurred in providing technical services outside India without appreciating that onsite software development amounts to providing technical services outside India and travel expenses incurred on employees sent for onsite software development are liable to be excluded from 'export turnover' for the purposes of computation of deduction under section 10A of the IT Act, 1961."