https://www.taxtmi.com/caselaws?id=382968 The Tribunal allowed the assessee's appeal partly by excluding incomparable comparables in determining the Arm's Length Price (ALP) for back office and software support services. The inclusion of TCS E-serve Ltd., Infosys, and Wipro was challenged and directed for exclusion due to functional dissimilarities and significant differences. The Tribunal also addressed the inclusion of house property income and disallowance under Section 40(a)(i), ruling in favor of the assessee based on permissible tolerance limits and revenue neutrality principles under Section 10A deduction. en-us Wed, 10 Jul 2019 00:00:00 +0530 Fri, 12 Jul 2019 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382968 The Tribunal allowed the assessee's appeal partly by excluding incomparable comparables in determining the Arm's Length Price (ALP) for back office and software support services. The inclusion of TCS E-serve Ltd., Infosys, and Wipro was challenged and directed for exclusion due to functional dissimilarities and significant differences. The Tribunal also addressed the inclusion of house property income and disallowance under Section 40(a)(i), ruling in favor of the assessee based on permissible tolerance limits and revenue neutrality principles under Section 10A deduction. Case-Laws Income Tax Wed, 10 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382968