Court held that the Commissioner (Appeals) had recorded a categorical finding that the assessee was engaged in the development of computer software, which was exported outside India. The finding had not been set aside by the Tribunal. Therefore, in view of Explanation 2(iii) to section 10B , the expression “export turnover” would not include any expenses incurred in foreign exchange in providing technical services outside India. Similarly, telecommunication charges attributable to delivery of computer software outside India could not have been excluded from the export turnover in view of Explanation 1(i) to section 10AA.( AY.2008-09)