https://www.taxtmi.com/caselaws?id=401064 The ITAT held that the assessee is eligible for a deduction under Section 10AA of the Income-tax Act for voluntary transfer pricing adjustments. The Tribunal referenced prior decisions, including its own and those of the Pune Bench, supporting the inclusion of such adjustments in business profits for deduction purposes. Consequently, the appeal was partly allowed. en-us Mon, 23 Nov 2020 00:00:00 +0530 Mon, 04 Nov 2024 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401064 The ITAT held that the assessee is eligible for a deduction under Section 10AA of the Income-tax Act for voluntary transfer pricing adjustments. The Tribunal referenced prior decisions, including its own and those of the Pune Bench, supporting the inclusion of such adjustments in business profits for deduction purposes. Consequently, the appeal was partly allowed. Case-Laws Income Tax Mon, 23 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401064