https://www.taxtmi.com/caselaws?id=196544 The Tribunal ruled in favor of both the assessee and Revenue partially, allowing the deduction under Section 10A without setting off non-export business losses. It upheld the exclusion of certain comparable companies in the Transfer Pricing study, emphasizing the need for comprehensive data. The Tribunal directed the inclusion of specific companies while partially allowing the Revenue's appeal on standard deduction and adjustments under Section 92CA. The decision highlighted the curability of procedural defects in appeal filings and the significance of providing detailed information in Transfer Pricing studies. en-us Wed, 30 Nov 2016 00:00:00 +0530 Tue, 05 Dec 2017 22:03:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196544 The Tribunal ruled in favor of both the assessee and Revenue partially, allowing the deduction under Section 10A without setting off non-export business losses. It upheld the exclusion of certain comparable companies in the Transfer Pricing study, emphasizing the need for comprehensive data. The Tribunal directed the inclusion of specific companies while partially allowing the Revenue's appeal on standard deduction and adjustments under Section 92CA. The decision highlighted the curability of procedural defects in appeal filings and the significance of providing detailed information in Transfer Pricing studies. Case-Laws Income Tax Wed, 30 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196544