Insurance charges not attributable to export of computer software is not includible in export turnover

DCIT Vs Mindtree Limited (ITAT Bangalore)

ITAT Bangalore held that insurance charges incurred by the assesse are not attributable to delivery/ export of computer software outside India and hence cannot be included in export turnover.

Facts- The assessee is a company engaged in the business of software development, consultancy services, etc. For AY 2014-15 return of income was filed on 27.11.2014 declaring income of Rs.332,23,05,8230/- under the normal provisions of the Income Tax Act, 1961 (the Act) a

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