https://www.taxtmi.com/caselaws?id=283658 The tribunal partly allowed the appellant's appeal, directing the AO/TPO to re-compute the arm's length price by excluding certain comparables and re-evaluating others. The tribunal instructed the AO to consider the benefit of the proviso to Section 92C if the arm's length price falls within the tolerance range of +/-5%. Additionally, the AO was directed to exclude specific expenses from both export turnover and total turnover when calculating the deduction under Section 10A and to verify and permit the carry forward of business losses in accordance with the law. en-us Thu, 30 Jun 2016 00:00:00 +0530 Sat, 05 Oct 2019 06:43:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283658 The tribunal partly allowed the appellant's appeal, directing the AO/TPO to re-compute the arm's length price by excluding certain comparables and re-evaluating others. The tribunal instructed the AO to consider the benefit of the proviso to Section 92C if the arm's length price falls within the tolerance range of +/-5%. Additionally, the AO was directed to exclude specific expenses from both export turnover and total turnover when calculating the deduction under Section 10A and to verify and permit the carry forward of business losses in accordance with the law. Case-Laws Income Tax Thu, 30 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283658