https://www.taxtmi.com/caselaws?id=466963 The note addresses eligibility and computation of export-linked deductions and transfer-pricing comparability. ITAT principles and prior tribunal precedents were applied to allow Section 10A-style deductions for specific STPI/SEZ units including a slump-sale acquired unit, and to exclude telecom and foreign-currency expenses from export turnover; outcome favourable to the assessee on those points. Depreciation on goodwill from slump sales is deferred for AO determination pending resolution of the earlier assessment year. TDS credit claimed in a revised return must be reverified by the AO. The tribunal's turnover-filter for comparability was upheld, sustaining exclusion of out-of-range comparables. en-us Fri, 03 Aug 2018 00:00:00 +0530 Sat, 28 Feb 2026 08:40:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466963 The note addresses eligibility and computation of export-linked deductions and transfer-pricing comparability. ITAT principles and prior tribunal precedents were applied to allow Section 10A-style deductions for specific STPI/SEZ units including a slump-sale acquired unit, and to exclude telecom and foreign-currency expenses from export turnover; outcome favourable to the assessee on those points. Depreciation on goodwill from slump sales is deferred for AO determination pending resolution of the earlier assessment year. TDS credit claimed in a revised return must be reverified by the AO. The tribunal's turnover-filter for comparability was upheld, sustaining exclusion of out-of-range comparables. Case-Laws Income Tax Fri, 03 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466963