https://www.taxtmi.com/caselaws?id=404524 The tribunal allowed the assessee's appeal, directing the AO to vacate the transfer pricing adjustment and include interest income for Section 10A deductions. Unrealized export turnover should be considered upon realization. Disallowances under Sections 36(1)(va) and 36(1)(iii) were vacated and restored for verification, respectively. Grounds of appeal were resolved accordingly. en-us Mon, 15 Feb 2021 00:00:00 +0530 Tue, 29 Oct 2024 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404524 The tribunal allowed the assessee's appeal, directing the AO to vacate the transfer pricing adjustment and include interest income for Section 10A deductions. Unrealized export turnover should be considered upon realization. Disallowances under Sections 36(1)(va) and 36(1)(iii) were vacated and restored for verification, respectively. Grounds of appeal were resolved accordingly. Case-Laws Income Tax Mon, 15 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404524