https://www.taxtmi.com/caselaws?id=215837 The Tribunal concluded that the addition on account of Arm's Length Price (ALP) revision was not justified and deleted the adjustments for both assessment years. Additionally, the Tribunal directed the Assessing Officer to rework the deduction under section 10B by excluding specified expenses from both export and total turnover for both assessment years. The appeals of the assessee for both assessment years were allowed in this regard. en-us Thu, 28 Jun 2012 00:00:00 +0530 Mon, 20 Aug 2012 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215837 The Tribunal concluded that the addition on account of Arm's Length Price (ALP) revision was not justified and deleted the adjustments for both assessment years. Additionally, the Tribunal directed the Assessing Officer to rework the deduction under section 10B by excluding specified expenses from both export and total turnover for both assessment years. The appeals of the assessee for both assessment years were allowed in this regard. Case-Laws Income Tax Thu, 28 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215837