https://www.taxtmi.com/caselaws?id=307797 The Tribunal allowed the appeal in part, setting aside the jurisdictional issue to the Assessing Officer for fresh consideration. The Tribunal directed the AO to allow the deduction of education cess and to reassess the deduction under section 80IA based on the rate charged by the electricity board to its consumers. Other grounds related to transfer pricing adjustments and disallowances were deemed otiose due to the resolution of the jurisdictional issue. en-us Mon, 17 Jan 2022 00:00:00 +0530 Mon, 08 May 2023 15:16:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307797 The Tribunal allowed the appeal in part, setting aside the jurisdictional issue to the Assessing Officer for fresh consideration. The Tribunal directed the AO to allow the deduction of education cess and to reassess the deduction under section 80IA based on the rate charged by the electricity board to its consumers. Other grounds related to transfer pricing adjustments and disallowances were deemed otiose due to the resolution of the jurisdictional issue. Case-Laws Income Tax Mon, 17 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307797