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2014 (7) TMI 1238 - HC - Income TaxDeduction u/s 10A computation - Held that:- Communication expenses should be excluded from both export turnover as well as total turnover for the purpose of computing deduction under Section 10A. TPA - comparable companies selection - Held that:- On the question of comparable cases, the learned Tribunal in paragraph 15 of the judgment and order has held that the Coordinate Benches have already decided that these companies are not to be selected for comparable cases for various reasons. Similarly, on the question of software segmentation, the learned Tribunal in paragraph 17 has followed various judgments of the Coordinate Benches. No substantial question of law.
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