https://www.taxtmi.com/caselaws?id=265208 The Tribunal excluded certain companies from the list of comparables, resulting in a lower arithmetic mean margin than the appellant's. As a result, no adjustment to the Arm's Length Price (ALP) was deemed necessary. The Tribunal directed adherence to a previous High Court decision regarding the exclusion of expenses from both export turnover and total turnover for Section 10A computation. Consequently, the appeal by the assessee was allowed. en-us Fri, 04 Sep 2015 00:00:00 +0530 Thu, 08 Oct 2015 07:28:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265208 The Tribunal excluded certain companies from the list of comparables, resulting in a lower arithmetic mean margin than the appellant's. As a result, no adjustment to the Arm's Length Price (ALP) was deemed necessary. The Tribunal directed adherence to a previous High Court decision regarding the exclusion of expenses from both export turnover and total turnover for Section 10A computation. Consequently, the appeal by the assessee was allowed. Case-Laws Income Tax Fri, 04 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265208