https://www.taxtmi.com/caselaws?id=293219 The Tribunal partly allowed the assessee's appeal, directing the exclusion of certain comparables and remitting the issue of one comparable back to the Transfer Pricing Officer. The revenue's appeal was dismissed, affirming the inclusion of foreign exchange and miscellaneous income for Section 10A benefits. The judgment emphasizes the significance of functional similarity in selecting comparables and upholds the inclusion of additional incomes for tax benefits under Section 10A. en-us Wed, 25 Apr 2018 00:00:00 +0530 Sat, 30 Jan 2021 23:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293219 The Tribunal partly allowed the assessee's appeal, directing the exclusion of certain comparables and remitting the issue of one comparable back to the Transfer Pricing Officer. The revenue's appeal was dismissed, affirming the inclusion of foreign exchange and miscellaneous income for Section 10A benefits. The judgment emphasizes the significance of functional similarity in selecting comparables and upholds the inclusion of additional incomes for tax benefits under Section 10A. Case-Laws Income Tax Wed, 25 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293219