S. 10B : Export oriented undertakings-Total turnover-Foreign currency expenditure incurred for providing software development services outside India cannot be excluded from export turnover for purpose of computing deduction-When expenditure incurred in foreign currency on account of telecommunication expenses is excluded from export turnover, said expenditure has to be excluded from total turnover also for purpose of computation of deduction. [S. 80HHC, 80HHE ]