https://www.taxtmi.com/caselaws?id=306406 The appeal by the Assessee was partly allowed. The Tribunal directed re-examination on specific issues, including exclusions/inclusions of certain comparable companies based on turnover and functional differences. Additionally, the deduction of education cess and secondary and higher education cess as business expenditure under section 37(1) was permitted. en-us Tue, 09 Nov 2021 00:00:00 +0530 Fri, 27 Jan 2023 20:17:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306406 The appeal by the Assessee was partly allowed. The Tribunal directed re-examination on specific issues, including exclusions/inclusions of certain comparable companies based on turnover and functional differences. Additionally, the deduction of education cess and secondary and higher education cess as business expenditure under section 37(1) was permitted. Case-Laws Income Tax Tue, 09 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306406