https://www.taxtmi.com/caselaws?id=193428 The Tribunal upheld the CIT(A)'s decision to exclude certain expenditures under 'Telecommunication Charges' from the export turnover for computing deduction under Section 10A. It also supported the exclusion of companies as comparables based on turnover, abnormal profit, and diminishing revenue filters. However, the Tribunal excluded a company with different financial year data and a company rejected by the Transfer Pricing Officer from the comparables list. The Revenue's appeal was partly allowed, and the assessee's cross-objection was dismissed. en-us Fri, 18 Mar 2016 00:00:00 +0530 Fri, 28 Jul 2017 23:37:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193428 The Tribunal upheld the CIT(A)'s decision to exclude certain expenditures under 'Telecommunication Charges' from the export turnover for computing deduction under Section 10A. It also supported the exclusion of companies as comparables based on turnover, abnormal profit, and diminishing revenue filters. However, the Tribunal excluded a company with different financial year data and a company rejected by the Transfer Pricing Officer from the comparables list. The Revenue's appeal was partly allowed, and the assessee's cross-objection was dismissed. Case-Laws Income Tax Fri, 18 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193428