https://www.taxtmi.com/caselaws?id=197915 The appeal was partly allowed, with specific directions to exclude certain companies from the list of comparables, reject the inclusion of others, and adjust the calculation for the deduction under Section 10A of the Act. The Tribunal's decisions were based on functional comparability, revenue filters, and adherence to established legal precedents. en-us Wed, 09 Nov 2016 00:00:00 +0530 Thu, 18 Jan 2018 08:22:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197915 The appeal was partly allowed, with specific directions to exclude certain companies from the list of comparables, reject the inclusion of others, and adjust the calculation for the deduction under Section 10A of the Act. The Tribunal's decisions were based on functional comparability, revenue filters, and adherence to established legal precedents. Case-Laws Income Tax Wed, 09 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197915