https://www.taxtmi.com/caselaws?id=234675 The Tribunal allowed the assessee's appeal, directing the rectification of arithmetical errors in the computation of net operating cost and revenue, and excluding certain companies as comparables. The Tribunal also deleted the disallowance of expenditure on software, treating it as revenue expenditure. Consequently, the transfer pricing adjustment and corporate addition were deleted, resulting in a favorable outcome for the assessee. en-us Fri, 31 May 2013 00:00:00 +0530 Wed, 30 Mar 2016 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234675 The Tribunal allowed the assessee's appeal, directing the rectification of arithmetical errors in the computation of net operating cost and revenue, and excluding certain companies as comparables. The Tribunal also deleted the disallowance of expenditure on software, treating it as revenue expenditure. Consequently, the transfer pricing adjustment and corporate addition were deleted, resulting in a favorable outcome for the assessee. Case-Laws Income Tax Fri, 31 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234675