https://www.taxtmi.com/caselaws?id=196468 The Tribunal partly allowed the assessee's appeal, upholding eligibility for deduction under section 80IA based on the rate of purchasing electricity from GSEB. The transfer pricing adjustment for one product was deleted, emphasizing the aggregation of closely linked transactions. The disallowance under section 14A was restricted to 2% of the dividend income. The Department's appeal was dismissed. en-us Fri, 16 Dec 2016 00:00:00 +0530 Sat, 02 Dec 2017 10:06:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196468 The Tribunal partly allowed the assessee's appeal, upholding eligibility for deduction under section 80IA based on the rate of purchasing electricity from GSEB. The transfer pricing adjustment for one product was deleted, emphasizing the aggregation of closely linked transactions. The disallowance under section 14A was restricted to 2% of the dividend income. The Department's appeal was dismissed. Case-Laws Income Tax Fri, 16 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196468