S. 10A : Free trade zone-Total turnover-Deductions on freight, telecommunication and Insurance attributable to delivery of computer software to be deducted from total turnover-Expenses on provision of technical services outside India also deductible from total turnover in same proportion as from export turnover.
Alcatel Lucent India Ltd. v. Dy. CIT (2022)95 ITR 314 (Delhi) (Trib)