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(i) since export of computer software and providing technical services in connection with development of software are distinguishable from each other, the profits for providing technical services abroad is to be excluded while computing deduction under section 10A of the Act;

(ii) section 10A of the Act provides for deduction from the total income only in respect of profit from export of computer software and profit from rendering of technical services is not included therein;

(iii) expenses incurred by the assessee in foreign currency for rendering alleged technical services outside India were to be reduced from export turnover while computing deduction u/s 10A of the Act.