https://www.taxtmi.com/caselaws?id=178342 The Tribunal partially allowed the assessee's appeal, directing the exclusion of certain comparables and a recomputation of the arm's length price. Additionally, the Tribunal instructed the deduction under Section 10A to be recalculated by deducting communication charges from both export and total turnover. Issues concerning interest under Section 234B and penalty proceedings under Section 271(l)(c) were dismissed as academic. en-us Thu, 31 Jan 2013 00:00:00 +0530 Fri, 02 Jun 2017 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178342 The Tribunal partially allowed the assessee's appeal, directing the exclusion of certain comparables and a recomputation of the arm's length price. Additionally, the Tribunal instructed the deduction under Section 10A to be recalculated by deducting communication charges from both export and total turnover. Issues concerning interest under Section 234B and penalty proceedings under Section 271(l)(c) were dismissed as academic. Case-Laws Income Tax Thu, 31 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178342