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11.1 He further submitted that telecommunication expenses were not invoiced by the assessee to its customers and hence, were not required to be reduced from the export turnover for computing deductions u/s 10AA of the Act. In this regard, the expression 'Export Turnover' has been defined under Explanation 1 (i) to section 10AA of the Act, reproduced as under:

"(i) export turnover" means the consideration in respect of export by the undertaking, being the Unit of articles or things or services received in, or brought into, India by the assessee but does not include freight, telecommunication charges or insurance attributable to the delivery of the articles or things outside India or expenses, if any, incurred in foreign exchange in rendering of services (including computer software) outside India"