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TMI Blog2015 (5) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... M & Abraham P George, AM,JJ. For the Appellant : Shri P Dhivahar, Jt. CIT (DR) For the Respondent : Shri K R Girish, CA ORDER Per: N V Vasudevan: The appeal is by the revenue and the cross objection by the assessee against the order of the CIT(Appeals)-I, Bangalore relating to assessment year 2007-08. 2. The assessee is engaged in the business of manufacture, repair, overhaul and maintenance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penses Postage & telegram 20,518 Telephone and trunk call 891,366 Telephone data lines 3,774,738 Telephone local/cell 1,408,229 Freight outwards 16,598,961 Foreign travel 11,888,267 4. According to the AO, clause (iv) to Explanation 2 to Section 10A defines the term "export turnover" as follows:- "export turnover" means the consideration in respect of export ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecommunication and freight expenses incurred by the assessee did not form part of its export turnover. The entire export turnover accounted for by the assessee during FY 2006-07 represented consideration for export of services/articles to Goodrich entities outside India. These expenses incurred by Goodrich India were not separately charged-back to Goodrich entities. Sample copy of the invoices evi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preferred the present appeal before the Tribunal. 10. In the Cross Objection, the assessee apart from supporting the order of the CIT(Appeals), has also contended that the telecommunication expenses were not attributable to the delivery of computer software outside India and that the travel and freight expenses were not incurred for rendering any technical services outside India and therefore, ou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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