https://www.taxtmi.com/caselaws?id=388774 The Tribunal partly allowed the assessee's appeal, dismissing the Revenue's appeal and upholding the CIT(A)'s decisions on the exclusion of certain comparables and the treatment of service tax refunds for deduction under Section 10A. The Tribunal directed the Transfer Pricing Officer and Assessing Officer for further verification and fresh consideration on specific issues, based on functional dissimilarity and adherence to judicial precedents. en-us Tue, 15 Oct 2019 00:00:00 +0530 Fri, 22 Nov 2019 10:41:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388774 The Tribunal partly allowed the assessee's appeal, dismissing the Revenue's appeal and upholding the CIT(A)'s decisions on the exclusion of certain comparables and the treatment of service tax refunds for deduction under Section 10A. The Tribunal directed the Transfer Pricing Officer and Assessing Officer for further verification and fresh consideration on specific issues, based on functional dissimilarity and adherence to judicial precedents. Case-Laws Income Tax Tue, 15 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388774