https://www.taxtmi.com/caselaws?id=306827 The tribunal partly allowed the appeals, directing the AO to recompute the Arm's Length Price (ALP) and deductions under Section 10A in alignment with its findings. The tribunal upheld the validity of the reference to the Transfer Pricing Officer (TPO), emphasized the importance of applying turnover filters in selecting comparable companies, and excluded delivery charges from export turnover under Section 10A. The tribunal also admitted additional legal grounds raised by the assessee and dismissed challenges to the levy of interest under Sections 234(A), (B), and (C). en-us Fri, 11 Mar 2022 00:00:00 +0530 Wed, 01 Mar 2023 01:20:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306827 The tribunal partly allowed the appeals, directing the AO to recompute the Arm's Length Price (ALP) and deductions under Section 10A in alignment with its findings. The tribunal upheld the validity of the reference to the Transfer Pricing Officer (TPO), emphasized the importance of applying turnover filters in selecting comparable companies, and excluded delivery charges from export turnover under Section 10A. The tribunal also admitted additional legal grounds raised by the assessee and dismissed challenges to the levy of interest under Sections 234(A), (B), and (C). Case-Laws Income Tax Fri, 11 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306827