https://www.taxtmi.com/caselaws?id=255405 The Tribunal directed the Assessing Officer to exclude specific amounts from the total turnover for Section 10A deduction, following established principles. Regarding transfer pricing issues, the Tribunal upheld the exclusion of certain comparables due to functional differences and other factors, remitting the working capital adjustment back to the Transfer Pricing Officer for reassessment. The appeal was allowed for statistical purposes, instructing a reexamination of the issues by the Assessing Officer and Transfer Pricing Officer in line with the Tribunal's directions. en-us Fri, 02 Jan 2015 00:00:00 +0530 Sat, 16 May 2015 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255405 The Tribunal directed the Assessing Officer to exclude specific amounts from the total turnover for Section 10A deduction, following established principles. Regarding transfer pricing issues, the Tribunal upheld the exclusion of certain comparables due to functional differences and other factors, remitting the working capital adjustment back to the Transfer Pricing Officer for reassessment. The appeal was allowed for statistical purposes, instructing a reexamination of the issues by the Assessing Officer and Transfer Pricing Officer in line with the Tribunal's directions. Case-Laws Income Tax Fri, 02 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255405