The Commissioner Of Income Tax vs M/S.Sak Soft Ltd on 13 June, 2007
7. We have heard rival submissions and perused the
material on record. The issue is covered in favour of the assessee
by the decision of the Tribunal in assessee's own case cited supra.
Moreover, the decision of Special Bench in the case of ITO v Sak
Soft Ltd. 313 ITR (AT) 353 (Chennai) is also in favour of the
assessee wherein it was held that 'expenses on freight,
telecommunication charges or insurance attributable to the delivery
of the articles or things or computer software outside India or
expenses incurred in foreign exchange in providing technical
services outside India, which are required to be excluded from
export turnover is also to be excluded from the total turnover'.