Court held that telecommunication charges attributable to delivery of computer software outside India could not be excluded from export turnover in view of Explanation 1(i) to section 10AA of the Act. Court also held that Telecommunication expenses and insurance charges, representing payment towards standard delivery and not delivery of software, being not incurred in foreign currency were to be excluded from export turnover under section 10AA.When object of formula in section 10A for computation of deduction is to arrive at profit from export business, expenses excluded from export turnover have to be excluded from total turnover also Therefore telecommunication expenses and insurance charges, representing payment towards standard delivery and not delivery of software, being not incurred in foreign currency were to be excluded from export turnover under section 10AA  (AY. 2008-09)