https://www.taxtmi.com/caselaws?id=412005 The Tribunal partly allowed both the revenue's and the assessee's appeals, providing detailed directions on various issues including the exclusion of expenditure in foreign currency from export turnover, deduction of telecom charges, selection of comparable companies for transfer pricing adjustments in software development and ITES segments, realization period of export proceeds, disallowance under Section 14A, disallowance of expenses on foreign language training for spouses of employees, and short credit of TDS amount. The decisions were based on precedents and legal provisions, with directions for further examination or modification where necessary. en-us Wed, 01 Sep 2021 00:00:00 +0530 Wed, 08 Sep 2021 08:34:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412005 The Tribunal partly allowed both the revenue's and the assessee's appeals, providing detailed directions on various issues including the exclusion of expenditure in foreign currency from export turnover, deduction of telecom charges, selection of comparable companies for transfer pricing adjustments in software development and ITES segments, realization period of export proceeds, disallowance under Section 14A, disallowance of expenses on foreign language training for spouses of employees, and short credit of TDS amount. The decisions were based on precedents and legal provisions, with directions for further examination or modification where necessary. Case-Laws Income Tax Wed, 01 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412005