No infirmity in DRP’s direction to AO that Forex gain should be considered part of operating income

TRANSFER PRICING : Where company selected was mainly engaged in providing high-end services involving specialised knowledge and domain expertise while assessee was a low end service provider, selected company was to be excluded from list of comparables

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000194669/no-infirmity-in-drp’s-direction-to-ao-that-forex-gain-should-be-considered-part-of-operating-income.aspx