https://www.taxtmi.com/caselaws?id=190911 The Tribunal partly allowed the assessee's appeal by excluding certain companies from the comparables and directing the Transfer Pricing Officer to reconsider the working capital adjustment. The revenue's appeal was dismissed, affirming the exclusion of telecommunication expenses from both export turnover and total turnover for section 10A deduction. The Tribunal did not address the risk differential adjustments specifically and did not provide relief on the interest charges under sections 234B and 234D. en-us Wed, 11 May 2016 00:00:00 +0530 Wed, 08 Mar 2017 20:49:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190911 The Tribunal partly allowed the assessee's appeal by excluding certain companies from the comparables and directing the Transfer Pricing Officer to reconsider the working capital adjustment. The revenue's appeal was dismissed, affirming the exclusion of telecommunication expenses from both export turnover and total turnover for section 10A deduction. The Tribunal did not address the risk differential adjustments specifically and did not provide relief on the interest charges under sections 234B and 234D. Case-Laws Income Tax Wed, 11 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190911