https://www.taxtmi.com/caselaws?id=205038 The Tribunal dismissed the revenue's appeal, upholding the CIT (Appeals) decisions on all grounds. The deletion of additions based on TPO's recommendations was justified as the assessee's ALP was within the tolerable band, and the method and data used were appropriate. The allowance of exemption under section 10A was supported by precedent, and the deletion of the addition related to prior period expenses was consistent with established legal principles. en-us Fri, 17 Jun 2011 00:00:00 +0530 Fri, 16 Oct 2015 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205038 The Tribunal dismissed the revenue's appeal, upholding the CIT (Appeals) decisions on all grounds. The deletion of additions based on TPO's recommendations was justified as the assessee's ALP was within the tolerable band, and the method and data used were appropriate. The allowance of exemption under section 10A was supported by precedent, and the deletion of the addition related to prior period expenses was consistent with established legal principles. Case-Laws Income Tax Fri, 17 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205038