{"id":16540,"date":"2021-04-14T10:55:59","date_gmt":"2021-04-14T05:25:59","guid":{"rendered":"https:\/\/itatonline.org\/digest\/yahoo-software-development-p-ltd-v-dy-cit-2020-80-itr-528-184-itd-305-196-dtr-241-208-ttj-1072-bang-trib\/"},"modified":"2021-04-14T10:55:59","modified_gmt":"2021-04-14T05:25:59","slug":"yahoo-software-development-p-ltd-v-dy-cit-2020-80-itr-528-184-itd-305-196-dtr-241-208-ttj-1072-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/yahoo-software-development-p-ltd-v-dy-cit-2020-80-itr-528-184-itd-305-196-dtr-241-208-ttj-1072-bang-trib\/","title":{"rendered":"Yahoo Software Development (P.) Ltd. v. Dy. CIT (2020) 80 ITR 528 \/ 184 ITD 305 \/ 196 DTR 241 \/ 208 TTJ 1072 (Bang.)(Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that expenditure incurred towards date link charges\/telecommunication charges and foreign travel expenses attributable to delivery of computer software for providing technical services outside India was to be excluded both from export turnover and total turnover for purpose of computation of deduction. When profit was enhanced on account of disallowance made by Assessing Officer under section 40(a)(ia), it was entitled for deduction<strong>.\u00a0 <\/strong>Subsequent realized export income\u00a0\u00a0 which was claimed by filing revised return is entitle for deduction. \u00a0(AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10A : Free trade zone-Turnover-Providing technical services outside India-Expenditure incurred towards date link charges\/telecommunication charges  etc-Excluded both from export turnover and total turnover for purpose of computation of deduction-Profit enhanced on account of disallowance entitled for deduction-Subsequent realized export income   which was claimed by filing revised return is entitle for deduction. [S. 40(a)(ia)] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-16540","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4iM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16540","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=16540"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16540\/revisions"}],"predecessor-version":[{"id":16541,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16540\/revisions\/16541"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=16540"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=16540"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=16540"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}