https://www.taxtmi.com/caselaws?id=275338 The Revenue's appeal was dismissed, and the assessee's appeal was partly allowed in a tax case. The Tribunal upheld the inclusion of export incentives in operating income, directing verification on tax deductions for professional fees and allowing a provision for rate difference as an accrued liability. Transfer pricing adjustments were also discussed, with the primary adjustment being dismissed. The Tribunal emphasized adherence to legal principles and thorough consideration of facts in its decision-making process. en-us Thu, 19 Jan 2017 00:00:00 +0530 Fri, 28 Sep 2018 07:31:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275338 The Revenue's appeal was dismissed, and the assessee's appeal was partly allowed in a tax case. The Tribunal upheld the inclusion of export incentives in operating income, directing verification on tax deductions for professional fees and allowing a provision for rate difference as an accrued liability. Transfer pricing adjustments were also discussed, with the primary adjustment being dismissed. The Tribunal emphasized adherence to legal principles and thorough consideration of facts in its decision-making process. Case-Laws Income Tax Thu, 19 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275338