The Ld DRP directed the AO/TPO to exclude certain comparable companies. It is pertinent to note that the AO had allowed deduction u/s 10AA to the assessee. While computing deduction, the AO had excluded telecommunication expenses & foreign travel expenses from Export turnover only. The Ld DRP held that the said amount should be excluded from Total turnover also. The DRP also held that the foreign exchange gains shall form part of operating income. The Ld DRP also noticed that the assessee has claimed deduction u/s 10AA against the Voluntary Transfer Pricing adjustment of Rs. 8.11 crores made by the assessee. The Ld DRP noticed that the assessee has not furnished any details as to how the above said amount was worked out by the assessee. Further the provisions of sec.10AA also mandate that the export consideration should be brought into India in order to claim deduction u/s 10AA of the Act. The Ld DRP noticed that the assessee has claimed deduction u/s 10AA in respect of its Gurgaon Unit and the said unit has actually incurred loss.The assessee has shown profit by making voluntary Transfer pricing adjustment, referred above. Accordingly the Ld DRP held that the assessee is not eligible for deduction u/s 10AA of the Act and accordingly directed the AO to disallow the claim. The AO, accordingly, passed the final assessment order in pursuance of directions given by Ld DRP.Aggrieved by the directions given by Ld DRP, both the parties are in appeal before Tribunal.