https://www.taxtmi.com/highlights?id=50541 Transfer Pricing (TP) adjustments - Transfer Pricing (TP) adjustments - debar of deduction u/s 10A on addition income assessed u/s 92CD as per the Proviso to 92C(4) - deduction u/s 10A cannot be disallowed in respect of additional income offered in the modified return as it is not a transfer pricing addition made by the AO but the additional transfer pricing income offered by the assessee in consonance with the APA with the CBDT. en-us Wed, 04 Dec 2019 13:28:50 +0530 Wed, 04 Dec 2019 13:28:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=50541 Transfer Pricing (TP) adjustments - Transfer Pricing (TP) adjustments - debar of deduction u/s 10A on addition income assessed u/s 92CD as per the Proviso to 92C(4) - deduction u/s 10A cannot be disallowed in respect of additional income offered in the modified return as it is not a transfer pricing addition made by the AO but the additional transfer pricing income offered by the assessee in consonance with the APA with the CBDT. Highlights Income Tax Wed, 04 Dec 2019 13:28:50 +0530 https://www.taxtmi.com/highlights?id=50541