https://www.taxtmi.com/caselaws?id=335033 The Tribunal upheld the CIT(A)'s decisions on transfer pricing adjustments, deductions under Section 10A, and disallowances under Sections 40A(2)(b) and 40(a)(ia) across multiple assessment years. The Tribunal emphasized the correctness of the revised allocation of business support costs, the exclusion of specific expenses for Section 10A deductions, the non-taxable nature of certain payments, and the lack of evidence for disallowances. The judgments aimed at ensuring consistency and uniformity in applying tax laws to similar issues over different years. en-us Mon, 26 Sep 2016 00:00:00 +0530 Fri, 25 Nov 2016 10:46:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335033 The Tribunal upheld the CIT(A)'s decisions on transfer pricing adjustments, deductions under Section 10A, and disallowances under Sections 40A(2)(b) and 40(a)(ia) across multiple assessment years. The Tribunal emphasized the correctness of the revised allocation of business support costs, the exclusion of specific expenses for Section 10A deductions, the non-taxable nature of certain payments, and the lack of evidence for disallowances. The judgments aimed at ensuring consistency and uniformity in applying tax laws to similar issues over different years. Case-Laws Income Tax Mon, 26 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335033