Indian Kanoon - Search engine for Indian Law

1. The order of the learned CIT(A) is opposed to law and facts of the case.

2. Whether on the facts and circumstances of the case, the CIT(Appeals) was justified in law in holding that the expenditure incurred towards expenses incurred in foreign currency 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?"

4. Whether on the facts and circumstances of the case, the CIT(Appeals) was justified in law in holding that the expenditure incurred towards expenses incurred in foreign currency 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?"