https://www.taxtmi.com/caselaws?id=191858 The Tribunal partly accepted the assessee's appeal, directing the exclusion of certain comparables and the inclusion of others for determining the Arm's Length Price (ALP). The Tribunal upheld the assessee's method for determining ALP but adjusted the list of comparables based on functional differences, abnormally high profits, and previous judicial decisions. The Tribunal allowed the deduction under section 10A to the assessee, following a similar decision in a previous assessment year. en-us Wed, 18 Nov 2015 00:00:00 +0530 Fri, 28 Apr 2017 10:18:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191858 The Tribunal partly accepted the assessee's appeal, directing the exclusion of certain comparables and the inclusion of others for determining the Arm's Length Price (ALP). The Tribunal upheld the assessee's method for determining ALP but adjusted the list of comparables based on functional differences, abnormally high profits, and previous judicial decisions. The Tribunal allowed the deduction under section 10A to the assessee, following a similar decision in a previous assessment year. Case-Laws Income Tax Wed, 18 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191858