https://www.taxtmi.com/caselaws?id=307234 The Tribunal partly allowed the appeal by the revenue for statistical purposes and allowed the appeal by the assessee. It upheld the exclusion of certain companies based on turnover and functional comparability, directed the exclusion of specific expenses from both export turnover and total turnover, and confirmed that deduction under section 10A should be allowed without setting off brought forward unabsorbed depreciation. Additionally, it ruled that disallowance under section 40(a)(i) should enhance the profits eligible for deduction under section 10A. en-us Fri, 28 Jun 2019 00:00:00 +0530 Wed, 29 Mar 2023 08:03:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307234 The Tribunal partly allowed the appeal by the revenue for statistical purposes and allowed the appeal by the assessee. It upheld the exclusion of certain companies based on turnover and functional comparability, directed the exclusion of specific expenses from both export turnover and total turnover, and confirmed that deduction under section 10A should be allowed without setting off brought forward unabsorbed depreciation. Additionally, it ruled that disallowance under section 40(a)(i) should enhance the profits eligible for deduction under section 10A. Case-Laws Income Tax Fri, 28 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307234