https://www.taxtmi.com/caselaws?id=238975 The Appellate Tribunal directed the Assessing Officer to refer the matter to the Transfer Pricing Officer again for fresh determination, treating the assessee as involved in engineering, design, and drawing services. The Tribunal upheld the deletion of disallowance under Section 80HHE, emphasizing that deductions cannot be made for income enhancements. The matter for AY 2005-06 was restored to the Assessing Officer for readjudication, with both the Revenue's and assessee's appeals allowed for statistical purposes. en-us Fri, 21 Dec 2012 00:00:00 +0530 Fri, 01 Nov 2013 18:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238975 The Appellate Tribunal directed the Assessing Officer to refer the matter to the Transfer Pricing Officer again for fresh determination, treating the assessee as involved in engineering, design, and drawing services. The Tribunal upheld the deletion of disallowance under Section 80HHE, emphasizing that deductions cannot be made for income enhancements. The matter for AY 2005-06 was restored to the Assessing Officer for readjudication, with both the Revenue's and assessee's appeals allowed for statistical purposes. Case-Laws Income Tax Fri, 21 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238975