https://www.taxtmi.com/caselaws?id=289700 The Tribunal allowed the appeal, directing adjustments and verifications. It upheld the deduction u/s 10A, rejected certain comparables for functional dissimilarity, abnormal revenue fluctuations, and lack of segmental data, and directed reconsideration of others based on functional similarity. It ruled no separate adjustment for interest receivables if working capital adjustment is granted and rectified the error in interchanging operating profit/operating cost margins. The Tribunal also instructed verification and allowance of TDS credit as claimed by the assessee. en-us Wed, 17 Jul 2019 00:00:00 +0530 Mon, 17 Aug 2020 07:35:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289700 The Tribunal allowed the appeal, directing adjustments and verifications. It upheld the deduction u/s 10A, rejected certain comparables for functional dissimilarity, abnormal revenue fluctuations, and lack of segmental data, and directed reconsideration of others based on functional similarity. It ruled no separate adjustment for interest receivables if working capital adjustment is granted and rectified the error in interchanging operating profit/operating cost margins. The Tribunal also instructed verification and allowance of TDS credit as claimed by the assessee. Case-Laws Income Tax Wed, 17 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289700