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2018 (8) TMI 1206 - HC - Income TaxComputation of Exemption u/s 10A - reduction of expenses from the total turnover - revenue contended that, as per clause [iv] of the Explanation 2 to Section 10A, such expenses are to be reduced only from the export turnover - Transfer pricing adjustment - selection of comparable - Held that:- in these type of cases, unless an ex-facie perversity in the findings of the learned Income Tax Appellate Tribunal is established by the appellant, the appeal at the instance of an assessee or the Revenue under Section 260-A of the Act is not maintainable - Decided against the revenue.
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