https://www.taxtmi.com/caselaws?id=300118 The assessee's appeal was allowed, and the revenue's appeal along with the cross objection filed by the assessee were dismissed. The Tribunal directed the Assessing Officer to apply the same margin for non-USA related transactions in transfer pricing adjustments, correct an arithmetical error in marketing support services adjustment, and clarified that broadband connectivity charges and depreciation on software purchases were not subject to disallowance. The Tribunal upheld the risk adjustment and deduction of expenses under section 10A, ensuring compliance with legal precedents. en-us Mon, 04 Jan 2021 00:00:00 +0530 Thu, 13 Jan 2022 08:58:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300118 The assessee's appeal was allowed, and the revenue's appeal along with the cross objection filed by the assessee were dismissed. The Tribunal directed the Assessing Officer to apply the same margin for non-USA related transactions in transfer pricing adjustments, correct an arithmetical error in marketing support services adjustment, and clarified that broadband connectivity charges and depreciation on software purchases were not subject to disallowance. The Tribunal upheld the risk adjustment and deduction of expenses under section 10A, ensuring compliance with legal precedents. Case-Laws Income Tax Mon, 04 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300118