https://www.taxtmi.com/caselaws?id=304658 The assessee's appeal was partly allowed, with specific directions to the TPO regarding capacity utilization adjustment and the inclusion of NGEF as a comparable. The software expenses were allowed as revenue expenditure. The Revenue's appeal was dismissed, and the assessee's claim for deduction under Section 10A was upheld. en-us Wed, 14 Aug 2019 00:00:00 +0530 Thu, 13 Oct 2022 08:26:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304658 The assessee's appeal was partly allowed, with specific directions to the TPO regarding capacity utilization adjustment and the inclusion of NGEF as a comparable. The software expenses were allowed as revenue expenditure. The Revenue's appeal was dismissed, and the assessee's claim for deduction under Section 10A was upheld. Case-Laws Income Tax Wed, 14 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304658