Tribunal held that  expenditure incurred towards data link charges, Telecommunication charges and foreign travel expenses attributable to delivery of  computer software for providing technical services outside India is excludible both from export turnover and total turnover . Profits enhanced owing to  disallowance of  payments for failure  to  deduct  tax at  source. Enhanced profits to be considered for deduction.  Export proceeds received in India beyond time-limit but within time allowed by  Reserve Bank circular to  be  considered for deduction . Followed , CIT v. HCL Technologies Ltd.( 2018) 404 ITR 719 (SC) CIT v. Gem plus Jewellery India Ltd ( 2011 ) 330 ITR 175 ( Bom) (HC) , ITO v. PCL  Exports (IT A. No. 3563/Delhi/2009 dt. 22 -3  2011)  ( AY.2009-10)