https://www.taxtmi.com/caselaws?id=276105 The Tribunal allowed the assessee's appeal partly for statistical purposes. It directed the AO to allow deduction u/s.10A for disallowances made under sections 40(a)(ia) and 43B, following precedent. Regarding the addition u/s.92CA for ALP computation, the Tribunal directed the exclusion of certain comparables and inclusion of others, instructing a reevaluation by the AO. The Tribunal upheld the assessee's contentions in part, emphasizing functional differences and previous decisions in determining comparables for TP adjustments. en-us Thu, 27 Oct 2016 00:00:00 +0530 Tue, 30 Oct 2018 09:59:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276105 The Tribunal allowed the assessee's appeal partly for statistical purposes. It directed the AO to allow deduction u/s.10A for disallowances made under sections 40(a)(ia) and 43B, following precedent. Regarding the addition u/s.92CA for ALP computation, the Tribunal directed the exclusion of certain comparables and inclusion of others, instructing a reevaluation by the AO. The Tribunal upheld the assessee's contentions in part, emphasizing functional differences and previous decisions in determining comparables for TP adjustments. Case-Laws Income Tax Thu, 27 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276105