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2017 (1) TMI 1565 - AT - Income TaxTPA - comparable selection criteria - Held that:- Keeping in view the functional disparity and factum of super abnormal profit Mold-Tek Technologies Ltd. to be excluded from final list. Calculating the deduction u/s 10A - Held that:- CIT (A) has rightly directed the AO to exclude the telecommunication expenses from the total turnover while calculating the deduction u/s 10A of the Act. So, this ground is determined against the revenue.
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