https://www.taxtmi.com/caselaws?id=443350 The Tribunal partly allowed the appeals for AYs 2006-07 and 2008-09, directing the AO/TPO to exclude certain companies from the comparables list, follow the earlier direction on deduction u/s. 10A, and re-examine the margin computation for Megasoft Ltd. The Tribunal emphasized functional dissimilarity of comparable companies and addressed the application of Related Party Transactions (RPT) filter. The common order was pronounced on July 19, 2023. en-us Wed, 19 Jul 2023 00:00:00 +0530 Thu, 21 Sep 2023 08:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443350 The Tribunal partly allowed the appeals for AYs 2006-07 and 2008-09, directing the AO/TPO to exclude certain companies from the comparables list, follow the earlier direction on deduction u/s. 10A, and re-examine the margin computation for Megasoft Ltd. The Tribunal emphasized functional dissimilarity of comparable companies and addressed the application of Related Party Transactions (RPT) filter. The common order was pronounced on July 19, 2023. Case-Laws Income Tax Wed, 19 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443350