https://www.taxtmi.com/caselaws?id=268327 The ITAT partly allowed both the revenue's and the assessee's appeals. The exclusion of specific expenses from the total turnover for section 10A deduction was upheld. The exclusion of certain companies based on functional dissimilarity and turnover filters was also upheld, while the inclusion of a new comparable by CIT(A) was remanded for fresh consideration. Procedural and legal issues raised by the assessee were not separately adjudicated, as the primary issues had been resolved. en-us Thu, 08 Oct 2015 00:00:00 +0530 Mon, 23 Nov 2015 21:10:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268327 The ITAT partly allowed both the revenue's and the assessee's appeals. The exclusion of specific expenses from the total turnover for section 10A deduction was upheld. The exclusion of certain companies based on functional dissimilarity and turnover filters was also upheld, while the inclusion of a new comparable by CIT(A) was remanded for fresh consideration. Procedural and legal issues raised by the assessee were not separately adjudicated, as the primary issues had been resolved. Case-Laws Income Tax Thu, 08 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268327