https://www.taxtmi.com/caselaws?id=399631 The tribunal ruled in favor of the taxpayer on various issues including setting off losses of STPI/SEZ units against non-STPI/non-SEZ unit income, inclusion of miscellaneous income for deductions under sections 10A/10AA/10B, eligibility of deemed exports for deductions, and foreign tax credit allowance. The tribunal directed the AO to reexamine certain issues in line with decisions from the Karnataka High Court and other judicial precedents. Issues such as exclusion of certain incomes for deductions, transfer pricing adjustments, and disallowances were also addressed with specific instructions for further review or allowance. en-us Mon, 05 Oct 2020 00:00:00 +0530 Wed, 14 Oct 2020 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399631 The tribunal ruled in favor of the taxpayer on various issues including setting off losses of STPI/SEZ units against non-STPI/non-SEZ unit income, inclusion of miscellaneous income for deductions under sections 10A/10AA/10B, eligibility of deemed exports for deductions, and foreign tax credit allowance. The tribunal directed the AO to reexamine certain issues in line with decisions from the Karnataka High Court and other judicial precedents. Issues such as exclusion of certain incomes for deductions, transfer pricing adjustments, and disallowances were also addressed with specific instructions for further review or allowance. Case-Laws Income Tax Mon, 05 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399631