https://www.taxtmi.com/caselaws?id=276275 The Tribunal allowed the appeal partly, granting relief on the curtailment of deduction under section 10A and transfer pricing adjustments while dismissing the unpressed grounds. The order emphasized the necessity of proving an arrangement for profit manipulation to invoke section 10A(7) read with section 80IA(10) and the importance of selecting functionally comparable companies for transfer pricing analysis. en-us Mon, 30 Oct 2017 00:00:00 +0530 Sun, 04 Nov 2018 20:30:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276275 The Tribunal allowed the appeal partly, granting relief on the curtailment of deduction under section 10A and transfer pricing adjustments while dismissing the unpressed grounds. The order emphasized the necessity of proving an arrangement for profit manipulation to invoke section 10A(7) read with section 80IA(10) and the importance of selecting functionally comparable companies for transfer pricing analysis. Case-Laws Income Tax Mon, 30 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276275