https://www.taxtmi.com/caselaws?id=385959 The appeal was partly allowed with significant relief provided on the primary issues of disallowance under section 10AA and section 40(a)(i). The Tribunal directed the AO to allow the entire deduction claimed under section 10AA, rejected the disallowance under section 40(a)(i) for failure to deduct tax at source, and provided directions for adjustments in Transfer Pricing analysis, including the inclusion/exclusion of comparables and correct computation of margins. The Tribunal dismissed the grounds related to the levy of interest under sections 234B and 234C as consequential. en-us Thu, 12 Sep 2019 00:00:00 +0530 Tue, 19 Nov 2019 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385959 The appeal was partly allowed with significant relief provided on the primary issues of disallowance under section 10AA and section 40(a)(i). The Tribunal directed the AO to allow the entire deduction claimed under section 10AA, rejected the disallowance under section 40(a)(i) for failure to deduct tax at source, and provided directions for adjustments in Transfer Pricing analysis, including the inclusion/exclusion of comparables and correct computation of margins. The Tribunal dismissed the grounds related to the levy of interest under sections 234B and 234C as consequential. Case-Laws Income Tax Thu, 12 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385959