https://www.taxtmi.com/caselaws?id=292862 The appeal was partly allowed. The Tribunal remanded certain issues for further verification and upheld the application of the turnover filter for selecting comparables. It also directed the AO to consider the deduction of education cess and secondary and higher education cess as a business expenditure. en-us Fri, 06 Nov 2020 00:00:00 +0530 Sat, 09 Jan 2021 20:32:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292862 The appeal was partly allowed. The Tribunal remanded certain issues for further verification and upheld the application of the turnover filter for selecting comparables. It also directed the AO to consider the deduction of education cess and secondary and higher education cess as a business expenditure. Case-Laws Income Tax Fri, 06 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292862