https://www.taxtmi.com/caselaws?id=214542 The appeal was partly allowed for statistical purposes. The Tribunal directed the Assessing Officer to re-compute the deduction under Section 10AA and the Arm's Length Price (ALP) by considering both positive and negative deviations. The request for a 5% tolerance limit was dismissed, and the levy of interest under Sections 234A, 234B, and 234C was deemed consequential. en-us Fri, 16 Mar 2012 00:00:00 +0530 Fri, 06 Jul 2012 05:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214542 The appeal was partly allowed for statistical purposes. The Tribunal directed the Assessing Officer to re-compute the deduction under Section 10AA and the Arm's Length Price (ALP) by considering both positive and negative deviations. The request for a 5% tolerance limit was dismissed, and the levy of interest under Sections 234A, 234B, and 234C was deemed consequential. Case-Laws Income Tax Fri, 16 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214542