The Assessing Officer restricted claim excluding the expenditure incurred in foreign exchange for rendering technical services abroad Tribunal affirmed the view of the Assessing Officer. On appeal the Court held that technical services being integral part of assessee’s business of software development is eligible for exemption under S. 10A of the  Act. Following the case in Polaris Consulting & Services Ltd. v. Dy. CIT (2019) 417 ITR 441 (Mad) (HC) the matter was remanded to Assessing Officer.  (AY.2003-04)