https://www.taxtmi.com/caselaws?id=215572 The appeal was partly allowed, with several issues remitted back to the Assessing Officer and Transfer Pricing Officer for reconsideration. The tribunal directed the AO to recompute the deduction under Section 10A by excluding certain expenses from both export turnover and total turnover. Additionally, the tribunal remitted transfer pricing adjustments back to the TPO for fresh consideration, including issues related to foreign exchange gains/losses and selection of comparables. The disallowance of software expenses and foreign exchange loss were also remitted for detailed discussion in accordance with relevant legal principles. en-us Fri, 16 Mar 2012 00:00:00 +0530 Sat, 09 Apr 2016 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215572 The appeal was partly allowed, with several issues remitted back to the Assessing Officer and Transfer Pricing Officer for reconsideration. The tribunal directed the AO to recompute the deduction under Section 10A by excluding certain expenses from both export turnover and total turnover. Additionally, the tribunal remitted transfer pricing adjustments back to the TPO for fresh consideration, including issues related to foreign exchange gains/losses and selection of comparables. The disallowance of software expenses and foreign exchange loss were also remitted for detailed discussion in accordance with relevant legal principles. Case-Laws Income Tax Fri, 16 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215572