https://www.taxtmi.com/caselaws?id=200697 The court upheld the direction to exclude telecommunication charges and travel expenses from total turnover for deduction under section 10A, following the jurisdictional High Court's decision. The appeal of the revenue was dismissed. Regarding the selection of comparables for Transfer Pricing adjustment, the court directed the exclusion of certain comparables due to functional dissimilarity and turnover criteria. The assessee's appeal was allowed for statistical purposes, while the revenue's appeal was dismissed. en-us Thu, 08 Sep 2016 00:00:00 +0530 Sat, 14 Apr 2018 07:15:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200697 The court upheld the direction to exclude telecommunication charges and travel expenses from total turnover for deduction under section 10A, following the jurisdictional High Court's decision. The appeal of the revenue was dismissed. Regarding the selection of comparables for Transfer Pricing adjustment, the court directed the exclusion of certain comparables due to functional dissimilarity and turnover criteria. The assessee's appeal was allowed for statistical purposes, while the revenue's appeal was dismissed. Case-Laws Income Tax Thu, 08 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200697