https://www.taxtmi.com/caselaws?id=192163 The Tribunal partly allowed the Assessee's appeal, directing the AO/TPO to re-compute the Arm's Length Price (ALP) after excluding non-comparable companies and applying the turnover filter. Additionally, the Tribunal instructed the AO to exclude certain expenses from both export turnover and total turnover for section 10A computation and treat the expenditure on software as revenue expenditure. en-us Thu, 11 Jun 2015 00:00:00 +0530 Thu, 18 May 2017 07:26:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192163 The Tribunal partly allowed the Assessee's appeal, directing the AO/TPO to re-compute the Arm's Length Price (ALP) after excluding non-comparable companies and applying the turnover filter. Additionally, the Tribunal instructed the AO to exclude certain expenses from both export turnover and total turnover for section 10A computation and treat the expenditure on software as revenue expenditure. Case-Laws Income Tax Thu, 11 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192163