Assessee was an undertaking registered as a SEZ. It filed return claiming deduction under section 10AA   In course of assessment, Assessing Officer excluded certain expenses such as travel expenses, IT and technical support services etc. incurred in foreign currency from ‘export turnover’ for purpose of computing deduction under section 10AA. Tribunal confirmed order passed by Assessing Officer. On appeal High Court held that since expenses in question had not been incurred for rendering any services outside India, impugned disallowance made by authorities below was to be set aside. (AY.  2009-10)