The Commissioner Of Income Tax vs M/S.Sak Soft Ltd on 13 June, 2007
2. Assessee moved in appeal before CIT(Appeals) on this issue
as well as certain other issues. CIT(Appeals) held that
communication expenses in the nature of bandwidth charges was
rightly excluded by the Assessing Officer from the export turnover.
However, according to him, once it was excluded from export
turnover, necessarily it had to be excluded from the total turnover as
well. For taking this view, he relied on the decision of Special Bench
in the case of Sak Soft Ltd. (supra).