https://www.taxtmi.com/caselaws?id=277509 The Tribunal partially allowed the appeal, directing the AO and TPO to re-examine and recalculate the transfer pricing adjustment. The matter regarding disallowance of deduction under sections 10B and 10A was sent back to the AO for further review, ensuring the assessee's right to be heard. The issue of interest levied under Sections 234B and 234C was dismissed as consequential. The decision was issued on 27th April 2018. en-us Fri, 27 Apr 2018 00:00:00 +0530 Thu, 06 Dec 2018 05:32:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277509 The Tribunal partially allowed the appeal, directing the AO and TPO to re-examine and recalculate the transfer pricing adjustment. The matter regarding disallowance of deduction under sections 10B and 10A was sent back to the AO for further review, ensuring the assessee's right to be heard. The issue of interest levied under Sections 234B and 234C was dismissed as consequential. The decision was issued on 27th April 2018. Case-Laws Income Tax Fri, 27 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277509