1. In all these appeals, as the question involved is one and the same, which is purely a question of law, they are taken up together and disposed of by this common judgment.

2. For the purpose of clarity, the facts in I.T.A. No. 450/2008 are adopted in order to appreciate the question of law raised in all these appeals.

3. The assessee Company is engaged in the business of specialized after sales services, marketing and distribution of customized high technology computer systems and storage devices, computer consultancy and solutions and software promotion. During the year ended 31st March, 2003, the main source of revenue for the assessee has been from trading division, and STP unit engaged in Call Centre operations. The assessee incurred a sum of Rs.10,44,31,606 in foreign exchange towards communication expenses. The assessee claimed exemption under Section 10A of the Income Tax Act, 1961 (hereinafter referred to as "the Act" for short) for the profits and gains derived from STP unit. In support of such claim, it has filed Form 56F and Annexure A thereto. In this Annexure, the details of profits derived by the undertaking, export turnover and total turnover of the undertaki