https://www.taxtmi.com/caselaws?id=284056 The Tribunal partly allowed the appeal, directing the exclusion of certain comparables, re-computation of the ALP, and allowing the deduction under Section 10A before setting off brought forward business losses. The decisions were based on principles of functional comparability and jurisdictional High Court rulings. en-us Wed, 13 Jan 2016 00:00:00 +0530 Fri, 25 Oct 2019 08:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284056 The Tribunal partly allowed the appeal, directing the exclusion of certain comparables, re-computation of the ALP, and allowing the deduction under Section 10A before setting off brought forward business losses. The decisions were based on principles of functional comparability and jurisdictional High Court rulings. Case-Laws Income Tax Wed, 13 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284056