https://www.taxtmi.com/caselaws?id=194856 The appeal by the assessee was partly allowed, directing the AO to recalculate deductions under section 80HHC and grant a 20% volume discount for TP adjustments. The appeal by the Revenue was dismissed, upholding the CIT(A)'s decisions on the application of the CUP method and the deduction under section 80M. en-us Fri, 29 Nov 2013 00:00:00 +0530 Tue, 10 Jan 2023 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194856 The appeal by the assessee was partly allowed, directing the AO to recalculate deductions under section 80HHC and grant a 20% volume discount for TP adjustments. The appeal by the Revenue was dismissed, upholding the CIT(A)'s decisions on the application of the CUP method and the deduction under section 80M. Case-Laws Income Tax Fri, 29 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194856