https://www.taxtmi.com/caselaws?id=259763 The Tribunal partly allowed the appeal, directing a fresh computation of the arm's length price for the transfer pricing adjustment and upholding the reduction of communication expenses from export turnover for section 10A deduction. The Tribunal excluded certain comparable companies from the transfer pricing analysis due to functional dissimilarities and other factors, leading to a revised ALP calculation. The decision was pronounced on 22.01.2015. en-us Thu, 22 Jan 2015 00:00:00 +0530 Wed, 20 May 2015 22:50:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259763 The Tribunal partly allowed the appeal, directing a fresh computation of the arm's length price for the transfer pricing adjustment and upholding the reduction of communication expenses from export turnover for section 10A deduction. The Tribunal excluded certain comparable companies from the transfer pricing analysis due to functional dissimilarities and other factors, leading to a revised ALP calculation. The decision was pronounced on 22.01.2015. Case-Laws Income Tax Thu, 22 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259763