https://www.taxtmi.com/caselaws?id=251017 The Tribunal partly allowed the assessee's appeal, directing the exclusion of certain companies from the list of comparables for transfer pricing purposes due to turnover differences and functional dissimilarities. The Tribunal also upheld the exclusion of communication charges from export turnover for deduction under Section 10A, following previous decisions to maintain consistency in tax computations. The Assessing Officer was instructed to re-determine the Arm's Length Price and revise the deduction computation accordingly. en-us Thu, 24 Oct 2013 00:00:00 +0530 Tue, 02 Sep 2014 07:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251017 The Tribunal partly allowed the assessee's appeal, directing the exclusion of certain companies from the list of comparables for transfer pricing purposes due to turnover differences and functional dissimilarities. The Tribunal also upheld the exclusion of communication charges from export turnover for deduction under Section 10A, following previous decisions to maintain consistency in tax computations. The Assessing Officer was instructed to re-determine the Arm's Length Price and revise the deduction computation accordingly. Case-Laws Income Tax Thu, 24 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251017