insurance attributable to the delivery of articles or things for computer
software outside India or expenses, if any, incurred in foreign exchange ... 1870/Mds/11
S.P. No.74/Mds/12
for providing technical services outside India, based on the definition of
"export turnover" given
that it had not rendered any technical or consultancy services which
could be considered as "technical services" as defined in
Explanation ... articles or things or computer software
outside India, or expenses were incurred in foreign exchange for
technical services outside India, even if the assessee
Accounting(GFA) division. The said division has
offered finance and accounting services to its Associate
Enterprises(AE).
3. In the light of the transactions, the assessee ... reason that it was incurred in providing technical services
outside India. These disallowances have been proposed in
computing the export turnover for the purpose
Data processing, Software development
and computer consultancy services.
B 8 89 893 - Business and management consultancy
activities
C 8 89 895 - Technical testing and analysis
things or computer
software outside India or the expenses, if any, incurred in
foreign exchange in providing the technical services outside
India
articles or things or computer software outside
India or expenses incurred in foreign exchange in providing
technical services outside India, which are required ... question for consideration
is :
"Whether deduction under section 10B should be
computed and allowed in respect of the profits of the
eligible undertaking
perquisites
in respect of employees are incurred in connection with providing
technical services outside India. The fourth ground was that the
Commissioner of Income ... Tribunal
held that the technical services provided outside India by the
assessee was for development of computer software which was
also a part
expenses incurred in
foreign currency in providing technical services outside India `.93,45,790/-
from the export turnover. The assessee before the DRP argued that ... articles or things or computer
software outside India or expenses, if any, incurred in foreign
exchange in providing the technical services outside India
source. It was submitted that the assessee had paid
fee for technical services insofar as M/s. Macmillan Publishers Ltd., UK was carrying ... 2011
software, data capture, copy editing, books published and complimentary and
connected activities for publishing, typesetting, printing and computer software
giving full sales and after
Apollo Hospital Enterprises Ltd., ... vs Department Of Income Tax on 12 June, 2012
IN THE
