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2022 (5) TMI 353 - ITAT BANGALORE
TP Adjustment - comparable selection - Selection criteria for ITS and ITeS segments - HELD THAT:- We direct the AO/TPO to consider the comparables in both ITS and ITeS segments having turnover of 1-200 crores and decide the issue accordingly.
Non-grant of deduction for education cess and secondary & higher education cess - HELD THAT:- As relying on case of M/S. WIPRO LIMITED [2020 (10) TMI 605 - ITAT BANGALORE] we hold that the education cess is allowable as deduction.