https://www.taxtmi.com/caselaws?id=307551 The Tribunal dismissed the Revenue's appeals, upholding the CIT(A)'s decisions on all counts. It emphasized the importance of following the correct method for determining the Arm's Length Price (ALP) and the need to consider all relevant costs as per Rule 10B. The Tribunal also reiterated the settled position on excluding service charges from total turnover for deduction under section 80HHC and the non-repetition of tax on the same amount in different years. en-us Wed, 21 Sep 2016 00:00:00 +0530 Fri, 21 Apr 2023 21:57:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307551 The Tribunal dismissed the Revenue's appeals, upholding the CIT(A)'s decisions on all counts. It emphasized the importance of following the correct method for determining the Arm's Length Price (ALP) and the need to consider all relevant costs as per Rule 10B. The Tribunal also reiterated the settled position on excluding service charges from total turnover for deduction under section 80HHC and the non-repetition of tax on the same amount in different years. Case-Laws Income Tax Wed, 21 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307551