https://www.taxtmi.com/caselaws?id=247548 The tribunal partly allowed the appeal, directing the AO/TPO to recompute margins by including foreign exchange fluctuation gain/loss in operating revenue/cost and excluding Coral Hub Ltd. from the list of comparables. The lack of jurisdiction and rule of consistency contentions raised by the assessee were dismissed. en-us Mon, 28 Apr 2014 00:00:00 +0530 Thu, 15 May 2014 08:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247548 The tribunal partly allowed the appeal, directing the AO/TPO to recompute margins by including foreign exchange fluctuation gain/loss in operating revenue/cost and excluding Coral Hub Ltd. from the list of comparables. The lack of jurisdiction and rule of consistency contentions raised by the assessee were dismissed. Case-Laws Income Tax Mon, 28 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247548