https://www.taxtmi.com/caselaws?id=244244 The ITAT partially allowed the appeal by the assessee, remitting the classification issue back to the TPO for reconsideration based on evidence provided. The selection of comparable companies was also remitted pending the final classification determination. The ITAT dismissed the claim for pre-operating expenditure but directed the exclusion of communication charges from export turnover for deduction purposes under section 10A of the Act, ruling in favor of the assessee on this issue. en-us Fri, 29 Nov 2013 00:00:00 +0530 Fri, 21 Feb 2014 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244244 The ITAT partially allowed the appeal by the assessee, remitting the classification issue back to the TPO for reconsideration based on evidence provided. The selection of comparable companies was also remitted pending the final classification determination. The ITAT dismissed the claim for pre-operating expenditure but directed the exclusion of communication charges from export turnover for deduction purposes under section 10A of the Act, ruling in favor of the assessee on this issue. Case-Laws Income Tax Fri, 29 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244244