https://www.taxtmi.com/caselaws?id=220917 The Tribunal upheld the Ld. CIT(A)'s decision in favor of the assessee on all issues: eligibility for deduction under Section 10A, inclusion of service charges in deduction computation, allowance of unbilled software income, and transfer pricing adjustment related to international transactions with ODSI. The Tribunal relied on consistent favorable decisions in earlier years and found no new evidence presented by the Revenue to counter the previous rulings. The Tribunal emphasized the importance of valid reasons for rejecting standard methods in transfer pricing and concluded that no adjustments were warranted in this case. en-us Wed, 29 Aug 2012 00:00:00 +0530 Thu, 14 Feb 2013 06:13:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220917 The Tribunal upheld the Ld. CIT(A)'s decision in favor of the assessee on all issues: eligibility for deduction under Section 10A, inclusion of service charges in deduction computation, allowance of unbilled software income, and transfer pricing adjustment related to international transactions with ODSI. The Tribunal relied on consistent favorable decisions in earlier years and found no new evidence presented by the Revenue to counter the previous rulings. The Tribunal emphasized the importance of valid reasons for rejecting standard methods in transfer pricing and concluded that no adjustments were warranted in this case. Case-Laws Income Tax Wed, 29 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220917