https://www.taxtmi.com/caselaws?id=209874 The Tribunal allowed the appeal of the assessee in a tax case involving adjustment of loss from a 10A unit against profits of other units, deduction of data line costs from export turnover, and transfer pricing adjustment. The Tribunal held that the loss from a 10A unit can be adjusted against taxable profits of other units after deductions under section 10A. Additionally, telecommunication expenses for software development in India should not be excluded from export turnover. Regarding transfer pricing, the Tribunal directed the Assessing Officer to recompute the adjustment considering the permissible 5% variation from the arm's length price. en-us Wed, 25 May 2011 00:00:00 +0530 Tue, 19 Apr 2016 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209874 The Tribunal allowed the appeal of the assessee in a tax case involving adjustment of loss from a 10A unit against profits of other units, deduction of data line costs from export turnover, and transfer pricing adjustment. The Tribunal held that the loss from a 10A unit can be adjusted against taxable profits of other units after deductions under section 10A. Additionally, telecommunication expenses for software development in India should not be excluded from export turnover. Regarding transfer pricing, the Tribunal directed the Assessing Officer to recompute the adjustment considering the permissible 5% variation from the arm's length price. Case-Laws Income Tax Wed, 25 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209874