https://www.taxtmi.com/caselaws?id=289361 The tribunal allowed the exclusion of certain comparables in the international transaction of provision of Infrastructure Support services, reducing the deduction under section 10A, and non-allowance of rent. The tribunal set aside issues related to disallowance of provision for product and services, disallowance of depreciation, and levy of interest for verification by the AO. The tribunal rejected the levy of interest under section 234B and dismissed the initiation of penalty proceedings under section 271(l)(c). The appeal of the assessee was partly allowed with specific directions for certain grounds to be verified and decided afresh by the AO. en-us Thu, 11 May 2017 00:00:00 +0530 Tue, 28 Jul 2020 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289361 The tribunal allowed the exclusion of certain comparables in the international transaction of provision of Infrastructure Support services, reducing the deduction under section 10A, and non-allowance of rent. The tribunal set aside issues related to disallowance of provision for product and services, disallowance of depreciation, and levy of interest for verification by the AO. The tribunal rejected the levy of interest under section 234B and dismissed the initiation of penalty proceedings under section 271(l)(c). The appeal of the assessee was partly allowed with specific directions for certain grounds to be verified and decided afresh by the AO. Case-Laws Income Tax Thu, 11 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289361