Held that the question whether the expenditure incurred in foreign currency was to be excluded from the export turnover could not be decided in the absence of the required information and remanded the matter for verification, with the direction that if the entire expenditure incurred in foreign exchange outside India did not relate to providing technical services outside India, it could not be excluded from the export turnover and the matter was restored to the file of the Commissioner (Appeals). That the Commissioner (Appeals) had not adjudicated the assessee’s submission that the Reserve Bank of India had granted “general permission” to realise the export proceeds within a period of 12 months from the date of export on or after September 1, 2004. This issue was to be remanded to him for examining the issue afresh considering the circular issued by the Reserve Bank of India. (AY. 2009-10)