https://www.taxtmi.com/caselaws?id=279745 The appeal was partly allowed, with directions to the Assessing Officer (AO) and Transfer Pricing Officer (TPO) to adjust the computation of deductions and Arm's Length Price (ALP) based on the Tribunal's findings on the comparability of companies and the correct interpretation of Section 10A. The Tribunal directed the exclusion of certain expenses from export and total turnover for Section 10A deduction, calculation of deduction without setting off losses of the non-STPI unit, and reevaluation of Transfer Pricing Officer's selection of comparable companies for determining ALP. en-us Fri, 26 Aug 2016 00:00:00 +0530 Thu, 04 Apr 2019 06:34:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279745 The appeal was partly allowed, with directions to the Assessing Officer (AO) and Transfer Pricing Officer (TPO) to adjust the computation of deductions and Arm's Length Price (ALP) based on the Tribunal's findings on the comparability of companies and the correct interpretation of Section 10A. The Tribunal directed the exclusion of certain expenses from export and total turnover for Section 10A deduction, calculation of deduction without setting off losses of the non-STPI unit, and reevaluation of Transfer Pricing Officer's selection of comparable companies for determining ALP. Case-Laws Income Tax Fri, 26 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279745