https://www.taxtmi.com/caselaws?id=261607 The Tribunal partly allowed the assessee's appeal, directing the TPO to make reliable and accurate adjustments for functional differences while applying the Cost Plus Method (CPM). The Tribunal also allowed the inclusion of trading profits and scrap sales in the profits eligible for deduction under Section 10B. The revenue's appeal was dismissed, affirming the application of the 25% export earnings filter for comparables. en-us Fri, 06 Dec 2013 00:00:00 +0530 Tue, 20 Dec 2022 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261607 The Tribunal partly allowed the assessee's appeal, directing the TPO to make reliable and accurate adjustments for functional differences while applying the Cost Plus Method (CPM). The Tribunal also allowed the inclusion of trading profits and scrap sales in the profits eligible for deduction under Section 10B. The revenue's appeal was dismissed, affirming the application of the 25% export earnings filter for comparables. Case-Laws Income Tax Fri, 06 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261607