https://www.taxtmi.com/caselaws?id=254807 ITAT Hyderabad noted that transfer pricing comparables excluded in earlier years on identical functional and factual settings should also be removed in the later year, and the arm's length price must be recomputed after excluding Accentia Technologies, Eclerx Services, Genesys International and Infosys BPO. It also recorded that the deduction under section 10A required verification and rectification of the book profit figure from the record, with the interest ground being consequential to that computation. The appeal was thus allowed in part, with transfer pricing relief and correction of the section 10A computation. en-us Fri, 31 Oct 2014 00:00:00 +0530 Thu, 01 Jan 2015 09:26:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254807 ITAT Hyderabad noted that transfer pricing comparables excluded in earlier years on identical functional and factual settings should also be removed in the later year, and the arm's length price must be recomputed after excluding Accentia Technologies, Eclerx Services, Genesys International and Infosys BPO. It also recorded that the deduction under section 10A required verification and rectification of the book profit figure from the record, with the interest ground being consequential to that computation. The appeal was thus allowed in part, with transfer pricing relief and correction of the section 10A computation. Case-Laws Income Tax Fri, 31 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254807