https://www.taxtmi.com/caselaws?id=261811 High-end KPO and specialised engineering service providers are not functionally comparable with a low-end ITES/back-office support provider for transfer pricing, so eClerx Services Ltd. and Mold Tek Technologies Ltd. were excluded from the comparables set. For section 10A computation, communication expenses reduced from export turnover must also be excluded from total turnover to preserve consistency in the statutory formula. The assessee obtained partial relief on both issues. en-us Fri, 17 Jul 2015 00:00:00 +0530 Thu, 23 Jul 2015 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261811 High-end KPO and specialised engineering service providers are not functionally comparable with a low-end ITES/back-office support provider for transfer pricing, so eClerx Services Ltd. and Mold Tek Technologies Ltd. were excluded from the comparables set. For section 10A computation, communication expenses reduced from export turnover must also be excluded from total turnover to preserve consistency in the statutory formula. The assessee obtained partial relief on both issues. Case-Laws Income Tax Fri, 17 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261811