https://www.taxtmi.com/caselaws?id=352848 The ITAT reversed adjustments made by the TPO and upheld by the DRP for Management Support Services and IT Services, citing consistency. It directed the TPO to reevaluate PLI and provide working capital adjustments for the Software Segment. The issue of depreciation on moulds was sent back to the AO for review. The ITAT instructed the AO to correct TDS credit and provide relief for interest under sections 234A, 234B, 234D, and 244A. Penalty proceedings were deemed irrelevant, and the correct surcharge for DDT was mandated by the ITAT. en-us Fri, 15 Dec 2017 00:00:00 +0530 Fri, 22 Dec 2017 08:10:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352848 The ITAT reversed adjustments made by the TPO and upheld by the DRP for Management Support Services and IT Services, citing consistency. It directed the TPO to reevaluate PLI and provide working capital adjustments for the Software Segment. The issue of depreciation on moulds was sent back to the AO for review. The ITAT instructed the AO to correct TDS credit and provide relief for interest under sections 234A, 234B, 234D, and 244A. Penalty proceedings were deemed irrelevant, and the correct surcharge for DDT was mandated by the ITAT. Case-Laws Income Tax Fri, 15 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352848