https://www.taxtmi.com/caselaws?id=369384 The Tribunal allowed the appeal for statistical purposes and dismissed the stay application as infructuous. The issues regarding entitlement to deduction under Section 10A of the Income-tax Act, exclusion of forward premium from operating margin calculation, and inclusion of certain companies as comparables were remitted back to the Assessing Officer and Transfer Pricing Officer for fresh consideration in accordance with judicial precedents and proper evaluation of the assessee's contentions. en-us Tue, 23 Oct 2018 00:00:00 +0530 Fri, 26 Oct 2018 06:23:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369384 The Tribunal allowed the appeal for statistical purposes and dismissed the stay application as infructuous. The issues regarding entitlement to deduction under Section 10A of the Income-tax Act, exclusion of forward premium from operating margin calculation, and inclusion of certain companies as comparables were remitted back to the Assessing Officer and Transfer Pricing Officer for fresh consideration in accordance with judicial precedents and proper evaluation of the assessee's contentions. Case-Laws Income Tax Tue, 23 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369384