https://www.taxtmi.com/caselaws?id=427297 The Tribunal allowed the assessee's appeal for statistical purposes, remitting both issues back to the Assessing Officer for fresh consideration. Regarding the determination of Arm's Length Price for management services, the Tribunal found the services rendered and benefits derived were substantiated, directing a fresh assessment. For the exclusion of freight charges from export turnover, the Tribunal directed the AO to exclude the expenditure from both numerator and denominator for deduction under section 10AA, following the decision in ITO v. Sak Soft Ltd. en-us Tue, 30 Aug 2022 00:00:00 +0530 Tue, 06 Sep 2022 07:09:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427297 The Tribunal allowed the assessee's appeal for statistical purposes, remitting both issues back to the Assessing Officer for fresh consideration. Regarding the determination of Arm's Length Price for management services, the Tribunal found the services rendered and benefits derived were substantiated, directing a fresh assessment. For the exclusion of freight charges from export turnover, the Tribunal directed the AO to exclude the expenditure from both numerator and denominator for deduction under section 10AA, following the decision in ITO v. Sak Soft Ltd. Case-Laws Income Tax Tue, 30 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427297