Held, that the services rendered were in respect of software development or production of computer software which were technical in nature, the expenses incurred in foreign currency for providing technical services outside India, could not be excluded from the export turnover.(AY. 2013-14)
Harman Connected Services Corporation India P. Ltd. v. Asst. CIT (2023)105 ITR 36 (SN)/ 151 taxmann.com 500 (Bang) (Trib)
S. 10AA : Special Economic Zones-Turnover-Expenses incurred in foreign currency for providing technical services outside India-Not to be excluded from export turnover.