https://www.taxtmi.com/caselaws?id=123014 The Tribunal upheld the ld. CIT(A)'s decision in favor of the assessee on all issues raised, including allowing the deduction under section 10A, confirming the deduction for bad debts written off, and deleting the adjustment on account of arm's length price in transactions with overseas associated enterprises due to the permissible 5% variance. The Revenue's appeal was dismissed, emphasizing the importance of consistency in granting deductions unless specific reasons exist to withdraw them. en-us Fri, 30 Jul 2010 00:00:00 +0530 Tue, 28 Aug 2012 14:07:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123014 The Tribunal upheld the ld. CIT(A)'s decision in favor of the assessee on all issues raised, including allowing the deduction under section 10A, confirming the deduction for bad debts written off, and deleting the adjustment on account of arm's length price in transactions with overseas associated enterprises due to the permissible 5% variance. The Revenue's appeal was dismissed, emphasizing the importance of consistency in granting deductions unless specific reasons exist to withdraw them. Case-Laws Income Tax Fri, 30 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123014