https://www.taxtmi.com/caselaws?id=285035 The Tribunal dismissed the Revenue's appeal and allowed the assessee's appeal for statistical purposes. The Tribunal remanded the issue of head office expenses back to the AO for fresh adjudication, upheld the exclusion of certain companies from comparables, granted working capital adjustment, and supported the inclusion of service tax refund for deduction under Section 10A. en-us Wed, 09 Oct 2019 00:00:00 +0530 Mon, 23 Dec 2019 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285035 The Tribunal dismissed the Revenue's appeal and allowed the assessee's appeal for statistical purposes. The Tribunal remanded the issue of head office expenses back to the AO for fresh adjudication, upheld the exclusion of certain companies from comparables, granted working capital adjustment, and supported the inclusion of service tax refund for deduction under Section 10A. Case-Laws Income Tax Wed, 09 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285035