The Commissioner Of Income Tax vs M/S.Sak Soft Ltd on 13 June, 2007
9. Assessee has made an alternate contention that the satellite link
charges, in case they are considered as telecommunication charges this
should also be excluded from the total turnover as considered by the Special
bench in the case of ITO vs. Sak Soft Ltd. 313 ITR 353 (AT)(SB) wherein it
was held that parity to be maintained with export turnover to that of total
turnover and where expenses on telecommunication charges or insurance
attributable to delivery of articles or things or computer software outside
India or expenses incurred in foreign exchange in providing technical
services outside India required to be excluded from export turnover, they are
also to be excluded from total turnover. Since we have considered that the
satellite link charges cannot be considered as telecommunication charges to
be excluded as per the definition of export turnover there is no need to
consider the alternate contention. Accordingly, this alternate ground raised
is not considered as it becomes academic in nature.