https://www.taxtmi.com/caselaws?id=198555 The Tribunal upheld the reference to the Transfer Pricing Officer (TPO) and excluded 12 comparables from the Transfer Pricing (TP) analysis, resulting in no TP adjustment. The Arm's Length Price (ALP) was computed based on the remaining comparables, with no adjustment needed. The Tribunal also upheld the exclusion of certain expenses from total turnover for section 10A deductions. The Tribunal partly allowed the Revenue's appeal and pronounced its decision on April 22, 2016. en-us Fri, 22 Apr 2016 00:00:00 +0530 Sat, 03 Feb 2018 08:12:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198555 The Tribunal upheld the reference to the Transfer Pricing Officer (TPO) and excluded 12 comparables from the Transfer Pricing (TP) analysis, resulting in no TP adjustment. The Arm's Length Price (ALP) was computed based on the remaining comparables, with no adjustment needed. The Tribunal also upheld the exclusion of certain expenses from total turnover for section 10A deductions. The Tribunal partly allowed the Revenue's appeal and pronounced its decision on April 22, 2016. Case-Laws Income Tax Fri, 22 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198555