Telecommunication Charges incurred for delivery of Computer Software Outside India shall be  excluded from Export Turnover  for Computing  Deduction u/s 10A of Income Tax Act: ITAT remand issue to the file of  Assessing Officer

By Aparna. M - On June 24, 2023 9:00 am - 2 mins read
Telecommunication Charges- delivery of computer Software- Outside India-income tax-taxscan

The Mumbai bench of Income Tax Appellate Tribunal (ITAT) has recently held that telecommunication charges incurred for delivery of computer software outside India should  be  excluded from export turnover  for computing  deduction under Section 10A of Income Tax Act,1961. Therefore, the bench  remanded the issue to the file of the Assessing Officer. The assessee LTIMindtree…

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