https://www.taxtmi.com/caselaws?id=294129 The tribunal partly allowed the appeals of both Revenue and the assessee, remanding various issues back to the TPO/AO for review. The tribunal upheld the exclusion of certain comparables based on functional dissimilarity and directed correct computation of deductions under section 10A. The tribunal also addressed working capital adjustments, short credit of TDS, and levy of interest under section 234D, directing the AO to reexamine and recalculate as necessary. Cross objections by the assessee were dismissed. en-us Wed, 13 Feb 2019 00:00:00 +0530 Tue, 23 Mar 2021 11:20:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294129 The tribunal partly allowed the appeals of both Revenue and the assessee, remanding various issues back to the TPO/AO for review. The tribunal upheld the exclusion of certain comparables based on functional dissimilarity and directed correct computation of deductions under section 10A. The tribunal also addressed working capital adjustments, short credit of TDS, and levy of interest under section 234D, directing the AO to reexamine and recalculate as necessary. Cross objections by the assessee were dismissed. Case-Laws Income Tax Wed, 13 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294129