https://www.taxtmi.com/caselaws?id=306028 The Tribunal partly allowed the assessee's appeal, directing the Transfer Pricing Officer to recompute the Arm's Length Price, the Assessing Officer to consider unit-wise deductions under Section 80JJAA, and allowing the deductibility of education cess as a business expense. The revenue's appeal was dismissed, upholding decisions on risk adjustment and exclusion of foreign currency expenses from total turnover. en-us Mon, 29 Nov 2021 00:00:00 +0530 Fri, 06 Jan 2023 09:31:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306028 The Tribunal partly allowed the assessee's appeal, directing the Transfer Pricing Officer to recompute the Arm's Length Price, the Assessing Officer to consider unit-wise deductions under Section 80JJAA, and allowing the deductibility of education cess as a business expense. The revenue's appeal was dismissed, upholding decisions on risk adjustment and exclusion of foreign currency expenses from total turnover. Case-Laws Income Tax Mon, 29 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306028