https://www.taxtmi.com/caselaws?id=261253 The Tribunal allowed the appellant's additional ground for correct computation of the OP/OC margin, directing the Assessing Officer to recompute it. The Tribunal also instructed the AO/TPO to treat foreign exchange gain/loss as an operating item and verify the exclusion of Info Drive Software Ltd. based on the employee cost filter. Consequently, the adjustment made by the TPO/AO was deleted subject to arithmetical verification. Other grounds were not addressed as they became academic due to the allowed claims. The appeal was allowed for statistical purposes. en-us Fri, 29 May 2015 00:00:00 +0530 Tue, 07 Jul 2015 06:41:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261253 The Tribunal allowed the appellant's additional ground for correct computation of the OP/OC margin, directing the Assessing Officer to recompute it. The Tribunal also instructed the AO/TPO to treat foreign exchange gain/loss as an operating item and verify the exclusion of Info Drive Software Ltd. based on the employee cost filter. Consequently, the adjustment made by the TPO/AO was deleted subject to arithmetical verification. Other grounds were not addressed as they became academic due to the allowed claims. The appeal was allowed for statistical purposes. Case-Laws Income Tax Fri, 29 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261253