https://www.taxtmi.com/caselaws?id=274947 The Court upheld the Tribunal's decisions on all issues raised in the appeal. It affirmed that the adjustment under Section 10A should be made in favor of the assessee, rejected the deduction of data line cost from export turnover, and clarified that the Assessing Officer was not bound by the Tribunal's prima facie observations in recomputing transfer pricing adjustments. The Court found no substantial questions of law in the appeal and dismissed it accordingly. en-us Wed, 30 Apr 2014 00:00:00 +0530 Tue, 11 Sep 2018 22:15:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274947 The Court upheld the Tribunal's decisions on all issues raised in the appeal. It affirmed that the adjustment under Section 10A should be made in favor of the assessee, rejected the deduction of data line cost from export turnover, and clarified that the Assessing Officer was not bound by the Tribunal's prima facie observations in recomputing transfer pricing adjustments. The Court found no substantial questions of law in the appeal and dismissed it accordingly. Case-Laws Income Tax Wed, 30 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274947