https://www.taxtmi.com/caselaws?id=257559 The ITAT set aside the AO's restriction on the deduction under section 10A, allowing the appeal partly. It emphasized the necessity of material evidence to invoke section 10A(7) r.w.s. 80IA(10). The Tribunal also restricted Transfer Pricing adjustments to international transactions with associated enterprises, directing specific adjustments in the assessment. en-us Wed, 25 Feb 2015 00:00:00 +0530 Thu, 02 May 2024 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257559 The ITAT set aside the AO's restriction on the deduction under section 10A, allowing the appeal partly. It emphasized the necessity of material evidence to invoke section 10A(7) r.w.s. 80IA(10). The Tribunal also restricted Transfer Pricing adjustments to international transactions with associated enterprises, directing specific adjustments in the assessment. Case-Laws Income Tax Wed, 25 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257559