https://www.taxtmi.com/caselaws?id=273803 The Tribunal dismissed the Revenue's appeal and partly allowed the assessee's appeal. Specific directions were given on issues such as exclusion of certain expenses from export turnover, determination of Arm's Length Price for software development services, treatment of forex loss/gain, selection and rejection of comparable companies for Transfer Pricing, disallowance of depreciation on building, apportionment of advertisement expenses, and credit for Tax Deducted at Source. The Tribunal's decisions were based on legal precedents, functional analysis, and verification of facts. en-us Fri, 14 Aug 2015 00:00:00 +0530 Sat, 21 Jan 2023 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273803 The Tribunal dismissed the Revenue's appeal and partly allowed the assessee's appeal. Specific directions were given on issues such as exclusion of certain expenses from export turnover, determination of Arm's Length Price for software development services, treatment of forex loss/gain, selection and rejection of comparable companies for Transfer Pricing, disallowance of depreciation on building, apportionment of advertisement expenses, and credit for Tax Deducted at Source. The Tribunal's decisions were based on legal precedents, functional analysis, and verification of facts. Case-Laws Income Tax Fri, 14 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273803