https://www.taxtmi.com/caselaws?id=249266 The Tribunal partially allowed the assessee's appeal, directing the AO to rework the arm's length price by excluding certain comparables and to reconsider the levy of interest under Section 234B. The Revenue's appeals were dismissed, affirming the exclusion of specific expenses from both export turnover and total turnover for the Section 10A deduction. The Tribunal's decision ensures accurate and fair computation of transfer pricing adjustments and Section 10A deductions. en-us Wed, 18 Jun 2014 00:00:00 +0530 Thu, 28 May 2026 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249266 The Tribunal partially allowed the assessee's appeal, directing the AO to rework the arm's length price by excluding certain comparables and to reconsider the levy of interest under Section 234B. The Revenue's appeals were dismissed, affirming the exclusion of specific expenses from both export turnover and total turnover for the Section 10A deduction. The Tribunal's decision ensures accurate and fair computation of transfer pricing adjustments and Section 10A deductions. Case-Laws Income Tax Wed, 18 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249266