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3. These grounds were considered by the Tribunal in paragraphs 10 to 14 of their order dated 15.2.2008. The Tribunal held that the technical services provided outside India by the assessee was for development of computer software which was also a part of the requirement of the assessee in development of software as per the requirements and specifications of the clients. Therefore, the Tribunal held that the said activity of the assessee comes under the definition of on site development of computer software including services for development of software outside India as provided in Explanation 3 to sub-sec.(8) of sec.10A of the Act. Accordingly, the Tribunal held that the expenses incurred on salaries, travelling and other perquisites shall be included in the export turnover of the assessee."