https://www.taxtmi.com/caselaws?id=273078 The appeal was partly allowed based on the Tribunal's directions on transfer pricing issues and the adjustment under section 10A. The Tribunal directed the Transfer Pricing Officer to recompute the Arm's Length Price (ALP) considering specific comparables and excluded certain companies due to functional differences and lack of segment-wise data. Additionally, the Tribunal directed the exclusion of communication expenses from both export and total turnover for computing the deduction under section 10A of the Income Tax Act, 1961 for the assessment year 2007-08. en-us Fri, 27 Jun 2014 00:00:00 +0530 Mon, 04 Jun 2018 06:39:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273078 The appeal was partly allowed based on the Tribunal's directions on transfer pricing issues and the adjustment under section 10A. The Tribunal directed the Transfer Pricing Officer to recompute the Arm's Length Price (ALP) considering specific comparables and excluded certain companies due to functional differences and lack of segment-wise data. Additionally, the Tribunal directed the exclusion of communication expenses from both export and total turnover for computing the deduction under section 10A of the Income Tax Act, 1961 for the assessment year 2007-08. Case-Laws Income Tax Fri, 27 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273078