https://www.taxtmi.com/caselaws?id=212927 ITAT Bangalore allowed the assessee's claim under s.10A by holding that communication expenses (internet charges) reduced from export turnover must also be reduced from total turnover for computing the deduction, thereby granting a higher eligible deduction. On transfer pricing, the Tribunal held that the TPO erred in rejecting the assessee's filters and adopting new comparables based on information obtained u/s 133(6) without affording adequate opportunity to rebut or cross-examine. Following its earlier guidelines in a similar case, ITAT remanded the matter to the AO/TPO for fresh determination of arm's length price, after granting the assessee full opportunity to contest the comparables and underlying data. en-us Tue, 31 Jan 2012 00:00:00 +0530 Wed, 03 Dec 2025 13:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212927 ITAT Bangalore allowed the assessee's claim under s.10A by holding that communication expenses (internet charges) reduced from export turnover must also be reduced from total turnover for computing the deduction, thereby granting a higher eligible deduction. On transfer pricing, the Tribunal held that the TPO erred in rejecting the assessee's filters and adopting new comparables based on information obtained u/s 133(6) without affording adequate opportunity to rebut or cross-examine. Following its earlier guidelines in a similar case, ITAT remanded the matter to the AO/TPO for fresh determination of arm's length price, after granting the assessee full opportunity to contest the comparables and underlying data. Case-Laws Income Tax Tue, 31 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212927