2019 (4) TMI 658 - SCH - Income Tax

Deduction u/s.10A - deduction of expenditure incurred for 'Export Turn Over' - Maintainability of appeal u/s 260A - existence of substantial question of law - excluding 3 comparables on the ground of functional dissimilarity - Tribunal directing TPO to give working capital adjustment considering the comparables after exclusion of the three companies - HELD THAT - SLP dismissed.