https://www.taxtmi.com/caselaws?id=285846 The ITAT dismissed the Revenue's appeal and allowed the assessee's appeal. It upheld the CIT(A)'s decisions on deductions under Section 10A for service charges, deputation charges, and unbilled software income. Regarding the transfer pricing adjustment for redemption of preference shares, the ITAT applied safe harbor rules, accepting the redemption price as the arm's length price. en-us Mon, 21 Jan 2019 00:00:00 +0530 Thu, 30 Jan 2020 10:07:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285846 The ITAT dismissed the Revenue's appeal and allowed the assessee's appeal. It upheld the CIT(A)'s decisions on deductions under Section 10A for service charges, deputation charges, and unbilled software income. Regarding the transfer pricing adjustment for redemption of preference shares, the ITAT applied safe harbor rules, accepting the redemption price as the arm's length price. Case-Laws Income Tax Mon, 21 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285846