https://www.taxtmi.com/caselaws?id=234580 The Tribunal partly allowed the appeal by the assessee, directing the determination of the Arm's Length Price (ALP) and computation of the deduction under Section 10A. Issues related to interest and penalty proceedings were dismissed as consequential and infructuous, respectively. The Tribunal also directed the Assessing Officer to exclude certain companies as comparables in transfer pricing analysis and reduce communication charges from export turnover for Section 10A deduction based on relevant case law precedents. en-us Fri, 07 Jun 2013 00:00:00 +0530 Wed, 30 Mar 2016 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234580 The Tribunal partly allowed the appeal by the assessee, directing the determination of the Arm's Length Price (ALP) and computation of the deduction under Section 10A. Issues related to interest and penalty proceedings were dismissed as consequential and infructuous, respectively. The Tribunal also directed the Assessing Officer to exclude certain companies as comparables in transfer pricing analysis and reduce communication charges from export turnover for Section 10A deduction based on relevant case law precedents. Case-Laws Income Tax Fri, 07 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234580