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    <title>2014 (12) TMI 1064 - ITAT PUNE</title>
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    <description>The appeal was partly allowed for statistical purposes. The Tribunal directed the Assessing Officer to apportion the unallocated cost for Caliber Point Business Solutions Ltd., exclude Accentia Technologies Ltd. and Coral Hubs Ltd. from the list of comparables, and exclude non-operating income and expenditure from the operating income of the respective companies. Other grounds raised by the assessee were dismissed as academic in nature.</description>
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      <description>The appeal was partly allowed for statistical purposes. The Tribunal directed the Assessing Officer to apportion the unallocated cost for Caliber Point Business Solutions Ltd., exclude Accentia Technologies Ltd. and Coral Hubs Ltd. from the list of comparables, and exclude non-operating income and expenditure from the operating income of the respective companies. Other grounds raised by the assessee were dismissed as academic in nature.</description>
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