https://www.taxtmi.com/caselaws?id=310322 The Tribunal partly allowed the assessee's appeal for statistical purposes, remitting several issues back to the AO/TPO for reconsideration. Key decisions included the exclusion of certain companies from comparables due to functional dissimilarities and unreliable financials, and remitting issues related to management fees and working capital adjustments for further review. The Tribunal upheld the denial of the exemption claimed under section 10A but allowed deductions for the unexpired period due to conversion to an STPI unit. The issues regarding interest under section 234B and penalty proceedings under section 271(1)(c) were not adjudicated at this stage. en-us Fri, 27 Jun 2014 00:00:00 +0530 Wed, 18 Oct 2023 20:45:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310322 The Tribunal partly allowed the assessee's appeal for statistical purposes, remitting several issues back to the AO/TPO for reconsideration. Key decisions included the exclusion of certain companies from comparables due to functional dissimilarities and unreliable financials, and remitting issues related to management fees and working capital adjustments for further review. The Tribunal upheld the denial of the exemption claimed under section 10A but allowed deductions for the unexpired period due to conversion to an STPI unit. The issues regarding interest under section 234B and penalty proceedings under section 271(1)(c) were not adjudicated at this stage. Case-Laws Income Tax Fri, 27 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310322