https://www.taxtmi.com/caselaws?id=195050 The appeal was partly allowed, with directions for reconsideration on certain transfer pricing issues, including the selection/rejection of comparables and risk adjustment. The Tribunal directed the exclusion of communication expenses from export turnover while computing deduction u/s 10A. The levy of interest u/s 234B was dismissed as infructuous, and the initiation of proceedings u/s 271(1)(c) was deemed premature for consideration at that stage. en-us Fri, 20 Jun 2014 00:00:00 +0530 Fri, 13 Oct 2017 09:18:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195050 The appeal was partly allowed, with directions for reconsideration on certain transfer pricing issues, including the selection/rejection of comparables and risk adjustment. The Tribunal directed the exclusion of communication expenses from export turnover while computing deduction u/s 10A. The levy of interest u/s 234B was dismissed as infructuous, and the initiation of proceedings u/s 271(1)(c) was deemed premature for consideration at that stage. Case-Laws Income Tax Fri, 20 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195050