https://www.taxtmi.com/caselaws?id=365734 The Tribunal directed the assessing officer to re-calculate the deduction under Section 10A by aligning total turnover with export turnover reductions for foreign currency expenses. Certain comparables were excluded based on functional dissimilarity, turnover filters, and previous orders. The Court emphasized the need for clear justifications in challenging Tribunal decisions and dismissed Revenue's appeals for lacking merit, clarifying that issues on comparables and filters may not raise substantial legal questions. en-us Wed, 08 Aug 2018 00:00:00 +0530 Wed, 22 Aug 2018 08:06:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365734 The Tribunal directed the assessing officer to re-calculate the deduction under Section 10A by aligning total turnover with export turnover reductions for foreign currency expenses. Certain comparables were excluded based on functional dissimilarity, turnover filters, and previous orders. The Court emphasized the need for clear justifications in challenging Tribunal decisions and dismissed Revenue's appeals for lacking merit, clarifying that issues on comparables and filters may not raise substantial legal questions. Case-Laws Income Tax Wed, 08 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365734