https://www.taxtmi.com/caselaws?id=279696 The revenue's appeal against the exclusion of certain comparables and telecommunication charges for deduction computation under section 10A of the Income Tax Act, 1961 for AY 2010-11 was dismissed. The assessee's appeal was partly allowed, with TCS E-serve International Ltd. being excluded as a comparable. The decisions were based on functional dissimilarities, turnover, brand value, and previous ITAT rulings, aligning with legal precedents and the provisions of the Income Tax Act, 1961. en-us Wed, 24 Aug 2016 00:00:00 +0530 Tue, 02 Apr 2019 07:16:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279696 The revenue's appeal against the exclusion of certain comparables and telecommunication charges for deduction computation under section 10A of the Income Tax Act, 1961 for AY 2010-11 was dismissed. The assessee's appeal was partly allowed, with TCS E-serve International Ltd. being excluded as a comparable. The decisions were based on functional dissimilarities, turnover, brand value, and previous ITAT rulings, aligning with legal precedents and the provisions of the Income Tax Act, 1961. Case-Laws Income Tax Wed, 24 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279696