technical services rendered in
connection with export of computer software and export
of technical services for the purpose of development or
production of computer software ... should consider what is "software"and
what is "technical services". Explanation (ii) to sub-
section 9A of Section 10B defines computer
technical services rendered in connection with export
of computer software and export of technical services
for the purpose of development or production of
computer software ... testing, installation and monitoring
of software supplied to the client. Though the said
services are technical in nature it does not fall within
clause
undertaking from
the export of article or thing or computer software?
(3) Whether on the facts and in the circumstances of
the case, the Tribunal ... postulate that the expenditure incurred in
foreign exchange in providing technical services outside India
has to be reduced from the export turnover only
undertaking from the export of
articles or things or computer software for a period of ten consecutive
assessment years beginning with the assessment year relevant ... things or
computer software outside India or expenses, if any, incurred in
foreign exchange in providing the technical services outside
India;
http://www.judis
deductions on
freight, telecommunication and insurance
attributable to the delivery of computer software
under Section 10A of the IT Act are allowed only
in Export ... eligible unit from the
export of articles or things or computer software
for a period of ten consecutive assessment years
beginning with the assessment year
deductions on
freight, telecommunication and insurance
attributable to the delivery of computer software
under Section 10A of the IT Act are allowed only
in Export ... eligible unit from the
export of articles or things or computer software
for a period of ten consecutive assessment years
beginning with the assessment year
assessing
officer in respect of foreign currency expenses
incurred towards technical services rendered
outside India, without appreciating the fact that
there is no provision ... Section 10A , firstly he must export articles or
things or computer software. Secondly, the said
export may be done directly by him or
through other
assessing
officer in respect of foreign currency expenses
incurred towards technical services rendered
outside India, without appreciating the fact that
there is no provision ... Section 10A , firstly he must export articles or
things or computer software. Secondly, the said
export may be done directly by him or
through other
assessing
officer in respect of foreign currency expenses
incurred towards technical services rendered
outside India, without appreciating the fact that
there is no provision ... Section 10A , firstly he must export articles or
things or computer software. Secondly, the said
export may be done directly by him or
through other
including the expenditure incurred
in foreign currency attributed to providing
technical services outside India by relying upon
the decision of this Hon'ble High ... Section 10A , firstly he must export articles or
things or computer software. Secondly, the said
export may be done directly by him or
through other
