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2018 (1) TMI 1351 - AT - Income TaxTransfer pricing adjustments - two segments i.e. “Software Research & Development Service” and “Information Technology (IT) back-office support services” - exclusion and inclusion of certain comparables - Held that:- the grounds of the appeal related to transfer pricing adjustment are allowed partly for statistical purpose. Exemption u/s 10A - allocation of directors remuneration between STP unit and non-STP unit - Held that:- matter remanded back to the file of the AO for fresh examination.
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