https://www.taxtmi.com/caselaws?id=275413 The Tribunal allowed the appeal of the assessee by directing the Transfer Pricing Officer to exclude certain comparables for Transfer Pricing adjustments and re-evaluate others. In terms of computation under Section 10A, the Assessing Officer was instructed to exclude specific expenses from both export turnover and total turnover. The issue of disallowance of leave encashment under Section 43B(f) was remitted back to the AO pending the Supreme Court's final decision. en-us Mon, 16 Jan 2017 00:00:00 +0530 Wed, 03 Oct 2018 07:07:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275413 The Tribunal allowed the appeal of the assessee by directing the Transfer Pricing Officer to exclude certain comparables for Transfer Pricing adjustments and re-evaluate others. In terms of computation under Section 10A, the Assessing Officer was instructed to exclude specific expenses from both export turnover and total turnover. The issue of disallowance of leave encashment under Section 43B(f) was remitted back to the AO pending the Supreme Court's final decision. Case-Laws Income Tax Mon, 16 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275413