https://www.taxtmi.com/caselaws?id=427821 The Tribunal dismissed the Revenue's appeal regarding the set-off of losses under section 10A and allowed the assessee's appeal on the same issue. Additionally, the Tribunal allowed the assessee's appeal on the deduction under section 80HHE, emphasizing that profits eligible for the deduction should not be reduced by brought forward losses. The issue of transfer pricing adjustment was allowed for statistical purposes, pending verification by the Assessing Officer to avoid double addition. en-us Wed, 14 Sep 2022 00:00:00 +0530 Fri, 16 Sep 2022 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427821 The Tribunal dismissed the Revenue's appeal regarding the set-off of losses under section 10A and allowed the assessee's appeal on the same issue. Additionally, the Tribunal allowed the assessee's appeal on the deduction under section 80HHE, emphasizing that profits eligible for the deduction should not be reduced by brought forward losses. The issue of transfer pricing adjustment was allowed for statistical purposes, pending verification by the Assessing Officer to avoid double addition. Case-Laws Income Tax Wed, 14 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427821