https://www.taxtmi.com/caselaws?id=265810 The Tribunal partially allowed the assessee's appeal, remanding certain issues for fresh examination. The adjustments to the arm's length price for software services were confirmed, with some comparables rejected and others included. The denial of the +/-5% benefit and reduction of deduction under section 10A were upheld partially. The disallowance of accrued liability on leave encashment and foreign exchange fluctuation loss was also upheld. The department's appeals were dismissed, affirming the CIT(A)'s decisions on various adjustments. en-us Wed, 09 Sep 2015 00:00:00 +0530 Fri, 16 Oct 2015 06:17:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265810 The Tribunal partially allowed the assessee's appeal, remanding certain issues for fresh examination. The adjustments to the arm's length price for software services were confirmed, with some comparables rejected and others included. The denial of the +/-5% benefit and reduction of deduction under section 10A were upheld partially. The disallowance of accrued liability on leave encashment and foreign exchange fluctuation loss was also upheld. The department's appeals were dismissed, affirming the CIT(A)'s decisions on various adjustments. Case-Laws Income Tax Wed, 09 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265810