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.  Subsequent realized export income   which was claimed by filing revised return is entitle for deduction.  (AY. 2009-10)