https://www.taxtmi.com/caselaws?id=364729 The Tribunal upheld its decisions on comparability, Related Party Transaction (RPT) filter, and computation of deductions under Section 10A. The appeal by the Revenue was dismissed as the Tribunal's findings were considered appropriate and aligned with legal precedents. The Tribunal emphasized the importance of considering size and turnover of companies for comparability, application of decisions from other benches in rejecting comparables, and exclusion of specific expenses for Section 10A deductions. The Tribunal's adherence to the jurisdictional High Court's judgment in computing deductions under Section 10A was affirmed, leading to the dismissal of the Revenue's appeal. en-us Wed, 11 Jul 2018 00:00:00 +0530 Fri, 03 Aug 2018 08:36:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364729 The Tribunal upheld its decisions on comparability, Related Party Transaction (RPT) filter, and computation of deductions under Section 10A. The appeal by the Revenue was dismissed as the Tribunal's findings were considered appropriate and aligned with legal precedents. The Tribunal emphasized the importance of considering size and turnover of companies for comparability, application of decisions from other benches in rejecting comparables, and exclusion of specific expenses for Section 10A deductions. The Tribunal's adherence to the jurisdictional High Court's judgment in computing deductions under Section 10A was affirmed, leading to the dismissal of the Revenue's appeal. Case-Laws Income Tax Wed, 11 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364729