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2019 (1) TMI 1691 - ITAT BANGALOREDeduction u/s.10A - CIT (A) directing the AO to reduce the expenses deducted both from export turnover as well as from the total turnover for the purpose of computation of deduction - HELD THAT:- We find that this issue is put to rest by the judgment of the Hon’ble Supreme Court in the matter of CIT v. HCL Technologies Ltd [2018 (5) TMI 357 - SUPREME COURT] wherein the Hon’ble Supreme Court has decided the issue in favour of the assessee holding that the expenses be reduced both from the export turnover as well as from the total turnover. TPA - Comparable selection - HELD THAT:- Companies functionally dissimilar with that of assessee need to be deselected from final list. Direct the TPO to apply RPT filter of 25% on all comparable instead of 15% and find out the fresh comparables, which are otherwise functionally comparable with that of the assessee
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