https://www.taxtmi.com/caselaws?id=274097 The tribunal allowed the assessee's appeal and partly allowed the revenue's appeal. The tribunal directed the Transfer Pricing Officer (TPO)/Assessing Officer (AO) to recompute the Arm's Length Price (ALP) based on the revised set of comparables and adjust the computation of deduction under Section 10A of the Income Tax Act, 1961 accordingly. The delay in filing the appeal was condoned due to valid reasons provided by the assessee. Various companies were included or excluded from the set of comparables based on turnover filters and functional comparability assessments. en-us Tue, 18 Apr 2017 00:00:00 +0530 Sun, 29 Jul 2018 11:40:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274097 The tribunal allowed the assessee's appeal and partly allowed the revenue's appeal. The tribunal directed the Transfer Pricing Officer (TPO)/Assessing Officer (AO) to recompute the Arm's Length Price (ALP) based on the revised set of comparables and adjust the computation of deduction under Section 10A of the Income Tax Act, 1961 accordingly. The delay in filing the appeal was condoned due to valid reasons provided by the assessee. Various companies were included or excluded from the set of comparables based on turnover filters and functional comparability assessments. Case-Laws Income Tax Tue, 18 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274097