https://www.taxtmi.com/caselaws?id=369912 The appeal was partly allowed. The Tribunal permitted the inclusion of Oracle implementation charges in the cost base, directed the exclusion of Agrima Consultants International Ltd. from the list of comparables, and instructed the Assessing Officer to verify and grant the tax credit. However, the Tribunal upheld the exclusion of Times Innovative Media Ltd. as a comparable, rejected the use of multiple year data, and denied functional risk adjustments. en-us Wed, 31 Oct 2018 00:00:00 +0530 Mon, 05 Nov 2018 13:30:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369912 The appeal was partly allowed. The Tribunal permitted the inclusion of Oracle implementation charges in the cost base, directed the exclusion of Agrima Consultants International Ltd. from the list of comparables, and instructed the Assessing Officer to verify and grant the tax credit. However, the Tribunal upheld the exclusion of Times Innovative Media Ltd. as a comparable, rejected the use of multiple year data, and denied functional risk adjustments. Case-Laws Income Tax Wed, 31 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369912