https://www.taxtmi.com/caselaws?id=288721 The Tribunal partly allowed Revenue's appeal, affirming the CIT(A)'s decisions on turnover and abnormal profits filters, exclusion and inclusion of specific companies, and computation of deduction under Section 10A, while remanding certain issues for further examination. The Tribunal upheld the exclusion of companies based on turnover and abnormal profits criteria, agreed with Revenue on the different accounting year filter, and supported the CIT(A)'s decisions regarding the inclusion and exclusion of specific companies in line with established principles from previous cases. en-us Fri, 07 Sep 2018 00:00:00 +0530 Thu, 25 Jun 2020 09:35:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288721 The Tribunal partly allowed Revenue's appeal, affirming the CIT(A)'s decisions on turnover and abnormal profits filters, exclusion and inclusion of specific companies, and computation of deduction under Section 10A, while remanding certain issues for further examination. The Tribunal upheld the exclusion of companies based on turnover and abnormal profits criteria, agreed with Revenue on the different accounting year filter, and supported the CIT(A)'s decisions regarding the inclusion and exclusion of specific companies in line with established principles from previous cases. Case-Laws Income Tax Fri, 07 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288721