https://www.taxtmi.com/caselaws?id=402362 The HC of Karnataka upheld the Tribunal's decisions on all issues, ruling against the revenue and in favor of the assessee. The judgments were based on the interpretation of Section 10A for deduction computation, consistency in treatment across assessment years, and the application of arm's length pricing principles in international transactions. en-us Thu, 17 Dec 2020 00:00:00 +0530 Mon, 04 Nov 2024 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402362 The HC of Karnataka upheld the Tribunal's decisions on all issues, ruling against the revenue and in favor of the assessee. The judgments were based on the interpretation of Section 10A for deduction computation, consistency in treatment across assessment years, and the application of arm's length pricing principles in international transactions. Case-Laws Income Tax Thu, 17 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402362