Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2013 (1) TMI 801 - AT - Income Tax
TPA - selection of comparable - Held that:- Assessee is a service provider operating with limited or no risk at all thus companies functionally dissimilar with that of assessee need to be excluded from final list of comparable.
Deduction under s. 10A - Held that:- We direct the AO to recompute the deduction under s. 10A after reducing communication charges both from the export turnover as well as the total turnover.