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"Explanation 1 : For the purposes of this section,--

(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;

(ii) ................"

18.5 Even though the major part of the definition is similar to Explanation 2 to section 10A, the difference is with reference to usage of words "expenses, if any, incurred in foreign exchange in providing technical services outside India". This sentence is not exactly provided in Explanation 1 to section 10AA. Therefore, there is a variation in the sense that section provides "expenses, if any, incurred in foreign exchange in rendering of services (including computer software) outside India". Thus, there is no need for rendering technical services, but 'rendering of any services including computer software outside India' is covered as part of definition of export turnover. Thus, any expenditure on freight, telecommunication charges or insurance attributable to delivery of articles or things outside India or expenses, if any, incurred in rendering of services outside India, are to be excluded. The above provisions postulates that 'freight, telecommunication charges or insurance attributable' which has wider meaning than incurred in rendering services. The word "attributable" was analysed in assessee's own case in ITA Nos.673, 674, 676 and 677/Bang/2010 for the AYs 2002-03 and 2005-06 as under:-