https://www.taxtmi.com/caselaws?id=200578 The Tribunal directed the Transfer Pricing Officer (TPO) to recompute the Arm's Length Price (ALP) after excluding 12 comparable companies, adjusting the operating margin by excluding Fringe Benefit Tax (FBT) and applying risk adjustment. The Tribunal also upheld the exclusion of specified expenses from both export and total turnover for Section 10A deduction computation. The appeals of both the assessee and the revenue were partly allowed, with specific directions for re-examination and recalculations. en-us Wed, 08 Jun 2016 00:00:00 +0530 Fri, 06 Apr 2018 07:45:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200578 The Tribunal directed the Transfer Pricing Officer (TPO) to recompute the Arm's Length Price (ALP) after excluding 12 comparable companies, adjusting the operating margin by excluding Fringe Benefit Tax (FBT) and applying risk adjustment. The Tribunal also upheld the exclusion of specified expenses from both export and total turnover for Section 10A deduction computation. The appeals of both the assessee and the revenue were partly allowed, with specific directions for re-examination and recalculations. Case-Laws Income Tax Wed, 08 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200578