https://www.taxtmi.com/highlights?id=21367 Revision u/s 263 - AO has initially aggregated the business income declared by the assessee and also the ALP adjustment and thereafter has allowed deduction u/s 10A - this is in clear violation of the provisions of sec.92C(4) of the Act and hence, the order of the AO is erroneous and prejudicial to the interests of the Revenue - AT en-us Fri, 09 Jan 2015 11:20:03 +0530 Fri, 09 Jan 2015 11:20:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=21367 Revision u/s 263 - AO has initially aggregated the business income declared by the assessee and also the ALP adjustment and thereafter has allowed deduction u/s 10A - this is in clear violation of the provisions of sec.92C(4) of the Act and hence, the order of the AO is erroneous and prejudicial to the interests of the Revenue - AT Highlights Income Tax Fri, 09 Jan 2015 11:20:03 +0530 https://www.taxtmi.com/highlights?id=21367