https://www.taxtmi.com/caselaws?id=310480 ITAT Delhi excluded three companies from TP comparable selection. Accentia Technologies was excluded due to functional dissimilarity as medical transcription provider versus routine ITES services, extraordinary asset additions affecting profitability, and unavailable segmental information. TCS Eserve and TCS Eserve International were excluded citing functional dissimilarity, high brand value, fluctuating margins, large operations scale, and significant profitability increases due to acquisitions. For Section 10A deduction, tribunal ruled foreign currency communication charges and database fees must be excluded from total turnover calculation, favoring the assessee against revenue department's position. en-us Tue, 20 Mar 2018 00:00:00 +0530 Fri, 27 Oct 2023 09:46:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310480 ITAT Delhi excluded three companies from TP comparable selection. Accentia Technologies was excluded due to functional dissimilarity as medical transcription provider versus routine ITES services, extraordinary asset additions affecting profitability, and unavailable segmental information. TCS Eserve and TCS Eserve International were excluded citing functional dissimilarity, high brand value, fluctuating margins, large operations scale, and significant profitability increases due to acquisitions. For Section 10A deduction, tribunal ruled foreign currency communication charges and database fees must be excluded from total turnover calculation, favoring the assessee against revenue department's position. Case-Laws Income Tax Tue, 20 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310480