https://www.taxtmi.com/caselaws?id=345243 The Tribunal remitted the issue of Arm's Length Price (ALP) for commission back to the Assessing Officer for fresh examination, upheld the exclusion of foreign currency expenditure and telecommunication expenses from export turnover for Section 10B deductions, affirmed the reworking of disallowance under Section 14A, and dismissed the Revenue's appeal on the downward adjustment of purchase price from the Associate Enterprise. The assessee's appeal was partly allowed for statistical purposes, while the Revenue's appeal was dismissed. en-us Mon, 10 Apr 2017 00:00:00 +0530 Wed, 12 Jul 2017 07:07:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345243 The Tribunal remitted the issue of Arm's Length Price (ALP) for commission back to the Assessing Officer for fresh examination, upheld the exclusion of foreign currency expenditure and telecommunication expenses from export turnover for Section 10B deductions, affirmed the reworking of disallowance under Section 14A, and dismissed the Revenue's appeal on the downward adjustment of purchase price from the Associate Enterprise. The assessee's appeal was partly allowed for statistical purposes, while the Revenue's appeal was dismissed. Case-Laws Income Tax Mon, 10 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345243