https://www.taxtmi.com/caselaws?id=260876 The Tribunal directed the Assessing Officer to exclude specific companies from the comparables list and adjust the Arm's Length Price accordingly. It also instructed the exclusion of communication charges from the total turnover for computing the deduction under section 10A. The appeal of the assessee was allowed, with the Tribunal ruling in their favor on various issues including transfer pricing adjustments, depreciation on software, unexplained expenditure, and book profit under Section 115JB. en-us Wed, 17 Jun 2015 00:00:00 +0530 Thu, 25 Jun 2015 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260876 The Tribunal directed the Assessing Officer to exclude specific companies from the comparables list and adjust the Arm's Length Price accordingly. It also instructed the exclusion of communication charges from the total turnover for computing the deduction under section 10A. The appeal of the assessee was allowed, with the Tribunal ruling in their favor on various issues including transfer pricing adjustments, depreciation on software, unexplained expenditure, and book profit under Section 115JB. Case-Laws Income Tax Wed, 17 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260876