https://www.taxtmi.com/caselaws?id=387707 The Tribunal partly allowed the appeal, providing detailed directions on transfer pricing adjustments for software development services, research & development services, and royalty payment. Various common grounds were addressed, and non-transfer pricing adjustments relating to deductions under Section 10A and disallowance of royalty payment were discussed. The Tribunal directed the authorities to reconsider certain issues, verify claims, and comply with legal requirements. The appeal outcome was favorable to the assessee on certain grounds, leading to a partial success in the case. en-us Wed, 23 Oct 2019 00:00:00 +0530 Mon, 04 May 2026 14:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387707 The Tribunal partly allowed the appeal, providing detailed directions on transfer pricing adjustments for software development services, research & development services, and royalty payment. Various common grounds were addressed, and non-transfer pricing adjustments relating to deductions under Section 10A and disallowance of royalty payment were discussed. The Tribunal directed the authorities to reconsider certain issues, verify claims, and comply with legal requirements. The appeal outcome was favorable to the assessee on certain grounds, leading to a partial success in the case. Case-Laws Income Tax Wed, 23 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387707