https://www.taxtmi.com/caselaws?id=307739 The Tribunal upheld the Transfer Pricing Officer's determination of the Arm's Length Price at Rs. Nil due to the appellant's failure to substantiate payments to its Associated Enterprise for management and marketing services. The Tribunal directed the AO to adjust telecommunication expenses from both export and total turnover for computing the Section 10A deduction. The appeal was partly allowed, granting relief on the Section 10A deduction but not on the transfer pricing adjustments. en-us Mon, 11 Dec 2017 00:00:00 +0530 Wed, 24 May 2023 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307739 The Tribunal upheld the Transfer Pricing Officer's determination of the Arm's Length Price at Rs. Nil due to the appellant's failure to substantiate payments to its Associated Enterprise for management and marketing services. The Tribunal directed the AO to adjust telecommunication expenses from both export and total turnover for computing the Section 10A deduction. The appeal was partly allowed, granting relief on the Section 10A deduction but not on the transfer pricing adjustments. Case-Laws Income Tax Mon, 11 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307739