https://www.taxtmi.com/caselaws?id=263939 The Tribunal partly allowed the assessee's appeal and dismissed the revenue's appeal. The Tribunal directed the AO/TPO to reconsider specific transfer pricing adjustment issues, including the inclusion of certain companies in the comparable list. The Tribunal upheld the CIT(A)'s decisions on corporate tax issues, such as treating interest income on short-term deposits as 'income from business' eligible for deduction under Section 10A/10B. Additionally, the Tribunal affirmed the exclusion of companies with related party transactions exceeding 25% and the eligibility of the AEGSC unit for deduction under Section 10A. en-us Fri, 28 Aug 2015 00:00:00 +0530 Sat, 09 Jan 2016 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263939 The Tribunal partly allowed the assessee's appeal and dismissed the revenue's appeal. The Tribunal directed the AO/TPO to reconsider specific transfer pricing adjustment issues, including the inclusion of certain companies in the comparable list. The Tribunal upheld the CIT(A)'s decisions on corporate tax issues, such as treating interest income on short-term deposits as 'income from business' eligible for deduction under Section 10A/10B. Additionally, the Tribunal affirmed the exclusion of companies with related party transactions exceeding 25% and the eligibility of the AEGSC unit for deduction under Section 10A. Case-Laws Income Tax Fri, 28 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263939