https://www.taxtmi.com/caselaws?id=239013 The Tribunal ruled in favor of the assessee in the case involving Transfer Pricing Adjustment for Software Designing and Development Services. The Tribunal excluded certain companies and adjusted the comparables, ultimately determining that no transfer pricing adjustment was warranted as the assessee's net margin fell within an acceptable range. Additionally, in the computation of deduction under Section 10A of the Income Tax Act, the Tribunal directed the AO to exclude specified expenses from both export and total turnover, resulting in the appeal being partly allowed. en-us Fri, 22 Feb 2013 00:00:00 +0530 Fri, 01 Apr 2016 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239013 The Tribunal ruled in favor of the assessee in the case involving Transfer Pricing Adjustment for Software Designing and Development Services. The Tribunal excluded certain companies and adjusted the comparables, ultimately determining that no transfer pricing adjustment was warranted as the assessee's net margin fell within an acceptable range. Additionally, in the computation of deduction under Section 10A of the Income Tax Act, the Tribunal directed the AO to exclude specified expenses from both export and total turnover, resulting in the appeal being partly allowed. Case-Laws Income Tax Fri, 22 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239013