https://www.taxtmi.com/caselaws?id=341792 The Tribunal partly allowed the revenue's appeal, upholding the exclusion of certain comparables and the computation of deduction under Section 10A. It reversed the exclusion of some comparables based on turnover criteria, emphasizing functional comparability and consistency in applying Transfer Pricing methods and filters. The Tribunal dismissed the assessee's cross objections regarding Transfer Pricing analysis and comparable selection, stating these issues were addressed in the revenue's appeal. en-us Fri, 10 Mar 2017 00:00:00 +0530 Tue, 18 Apr 2017 08:59:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341792 The Tribunal partly allowed the revenue's appeal, upholding the exclusion of certain comparables and the computation of deduction under Section 10A. It reversed the exclusion of some comparables based on turnover criteria, emphasizing functional comparability and consistency in applying Transfer Pricing methods and filters. The Tribunal dismissed the assessee's cross objections regarding Transfer Pricing analysis and comparable selection, stating these issues were addressed in the revenue's appeal. Case-Laws Income Tax Fri, 10 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341792