export of computer software, the
telecommunication charges and also insurance charges are for
the purpose of export of the computer software only ... computer software, all the
expenditure incurred by it is attributable to the delivery of
articles or things or computer software outside India
from
the business of export of computer software, it is not to be
included in the export turnover and is not exempt ... development of
computer software as subscriptions of the clients come under
the definition of onsite development of computer including
services for development
export of computer
software. The term "computer software" is
defined in explanation 2 to section 10B .
4.2 A software development activity ... computer software received in or brought into
India by the assessee in convertible foreign
exchange but so as not to include inter alia freight
computer software outside India is to be
reduced from the export turnover. He also observed that the
assessee-company has included within the export ... services (including the provision of services of technical or
other personnel)'. He, therefore, concluded that providing
services relating to computer software development falls
computer
software outside India, or expenses if any incurred in
foreign exchange, in providing the technical services
outside India should not be included. However ... computer software received in or
brought into India by the assessee in convertible foreign
exchange but so as not to include inter alia freight
computer
software outside India, or expenses if any incurred in
foreign exchange, in providing the technical services
outside India should not be included. However ... computer software received in or
brought into India by the assessee in convertible foreign
exchange but so as not to include inter alia freight
respect of export by the undertaking of articles or
things or computer software received in or
brought into India by the assessee in convertible ... does not include freight,
telecommunication charges or insurance
attributable to the delivery of the articles or
things or computer software outside India or
expenses
computer software received in or brought into
India by the assessee in convertible foreign
exchange but so as not to include inter alia freight ... supra), the assessee was
engaged in the business of exporting computer software and
claimed deduction u/s 10B of the Act. In completing
2010
computer software received in or brought into India
by the assessee in convertible foreign exchange but
so as not to include inter alia ... supra), the assessee was
engaged in the business of exporting computer software and claimed
deduction u/s 10B of the Act. In completing
under section 250 of the Act
and the consequential effect thereof, including
under section 234D of the Act is bad in law, and
should ... delivery
of articles or things or computer software outside India and,
therefore, they are not included in the export turnover and they
cannot therefore
