https://www.taxtmi.com/caselaws?id=191141 The Tribunal disposed of the appeal, providing detailed directions on the selection and rejection of comparables, treatment of foreign exchange gains/losses, and adjustments for risk profiles. The Tribunal upheld the deduction under section 10A and directed rectification of computational errors by the Assessing Officer. The Tribunal found the initiation of penalty proceedings premature and did not address this issue. en-us Mon, 27 Jun 2016 00:00:00 +0530 Wed, 22 Mar 2017 08:11:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191141 The Tribunal disposed of the appeal, providing detailed directions on the selection and rejection of comparables, treatment of foreign exchange gains/losses, and adjustments for risk profiles. The Tribunal upheld the deduction under section 10A and directed rectification of computational errors by the Assessing Officer. The Tribunal found the initiation of penalty proceedings premature and did not address this issue. Case-Laws Income Tax Mon, 27 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191141