https://www.taxtmi.com/caselaws?id=463576 ITAT held that the taxpayer operates in software development services and excluded specific companies from the comparable list, directing the TPO/AO to remove those comparables. Comparability of one listed company was remitted to the TPO/AO for fresh consideration and another company may be included only after segmentation of results. On deduction under section 10B, the Tribunal remitted the issue to the AO for fresh examination of lease line/internet charge treatment, directing the AO to apply the reasoning in the cited precedent after giving the taxpayer opportunity; grounds were partly allowed/statistical. en-us Wed, 04 Apr 2018 00:00:00 +0530 Sun, 07 Sep 2025 21:14:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463576 ITAT held that the taxpayer operates in software development services and excluded specific companies from the comparable list, directing the TPO/AO to remove those comparables. Comparability of one listed company was remitted to the TPO/AO for fresh consideration and another company may be included only after segmentation of results. On deduction under section 10B, the Tribunal remitted the issue to the AO for fresh examination of lease line/internet charge treatment, directing the AO to apply the reasoning in the cited precedent after giving the taxpayer opportunity; grounds were partly allowed/statistical. Case-Laws Income Tax Wed, 04 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463576