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2014 (6) TMI 1009 - AT - Income TaxTPA - Comparable selection criteria - Held that:- Assessee provides software development services to its clients in various countries including its associated enterprises (AE) overseas, thus companies functionally dissimilar with that of assessee need to be deselected from final list. Deduction u/s 10A - reducing communication and freight expenses from the export turnover only while computing deduction - Held that:- As relying on case of CIT Vs. Gemplus Jewellery [2010 (6) TMI 65 - BOMBAY HIGH COURT] and ITO Vs Saksoft Ltd [2009 (3) TMI 243 - ITAT MADRAS-D] we direct the AO to exclude the communication expenses from export turnover as well as total turnover while computing deduction u/s 10A
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