https://www.taxtmi.com/caselaws?id=262308 The Tribunal partly allowed both the Revenue's appeal and the Assessee's cross-objection. It upheld the exclusion of certain companies based on related party transactions, turnover, and functional dissimilarity. The Tribunal also affirmed the standard deduction under Sec.92CA(2) and the computation of deduction under section 10A. The issue of determining the correct Related Party Transaction (RPT) percentage was remanded to the AO/TPO for further examination. en-us Thu, 30 Jul 2015 00:00:00 +0530 Thu, 06 Aug 2015 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262308 The Tribunal partly allowed both the Revenue's appeal and the Assessee's cross-objection. It upheld the exclusion of certain companies based on related party transactions, turnover, and functional dissimilarity. The Tribunal also affirmed the standard deduction under Sec.92CA(2) and the computation of deduction under section 10A. The issue of determining the correct Related Party Transaction (RPT) percentage was remanded to the AO/TPO for further examination. Case-Laws Income Tax Thu, 30 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262308