https://www.taxtmi.com/caselaws?id=234707 The Tribunal partly allowed the appeal, remanding the issues concerning the section 10A deduction and transfer pricing adjustment to the Assessing Officer and Transfer Pricing Officer for fresh examination. The disallowance under section 40(a)(ia) was deleted, and the reduction of technical fees and satellite link charges from export turnover was overturned. The initiation of penalty proceedings under section 271(1)(c) was not considered at this stage. en-us Fri, 07 Dec 2012 00:00:00 +0530 Tue, 02 Feb 2016 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234707 The Tribunal partly allowed the appeal, remanding the issues concerning the section 10A deduction and transfer pricing adjustment to the Assessing Officer and Transfer Pricing Officer for fresh examination. The disallowance under section 40(a)(ia) was deleted, and the reduction of technical fees and satellite link charges from export turnover was overturned. The initiation of penalty proceedings under section 271(1)(c) was not considered at this stage. Case-Laws Income Tax Fri, 07 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234707