https://www.taxtmi.com/caselaws?id=292312 The Tribunal partly allowed both appeals filed by the assessee for statistical purposes, directing fresh consideration and verification by the AO/TPO. Emphasizing proper service characterization and adherence to TDS legal precedents, the Tribunal set aside the TP adjustment, directed deletion of disallowed software expenditure, and addressed the issue of short credit for TDS. The AO was instructed to recompute interest under Sections 234B and 244A based on total income as per the Act. en-us Fri, 25 Oct 2019 00:00:00 +0530 Sat, 19 Dec 2020 06:17:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292312 The Tribunal partly allowed both appeals filed by the assessee for statistical purposes, directing fresh consideration and verification by the AO/TPO. Emphasizing proper service characterization and adherence to TDS legal precedents, the Tribunal set aside the TP adjustment, directed deletion of disallowed software expenditure, and addressed the issue of short credit for TDS. The AO was instructed to recompute interest under Sections 234B and 244A based on total income as per the Act. Case-Laws Income Tax Fri, 25 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292312