https://www.taxtmi.com/caselaws?id=308837 The Tribunal partially allowed the appeal, directing the Assessing Officer to reconsider various issues. The Transfer Pricing Adjustment involved exclusion of certain companies from comparables and potential inclusion of others. The disallowance under section 80JJAA was remitted for fresh consideration based on a previous High Court decision. Issues regarding software expenditure, legal and professional fees, and annual maintenance contract expenses were either dismissed or resolved under the Vivad Se Vishwas Scheme. The deduction for education cess and secondary higher education cess was denied in line with legislative amendments. en-us Fri, 26 Aug 2022 00:00:00 +0530 Wed, 26 Jul 2023 21:09:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308837 The Tribunal partially allowed the appeal, directing the Assessing Officer to reconsider various issues. The Transfer Pricing Adjustment involved exclusion of certain companies from comparables and potential inclusion of others. The disallowance under section 80JJAA was remitted for fresh consideration based on a previous High Court decision. Issues regarding software expenditure, legal and professional fees, and annual maintenance contract expenses were either dismissed or resolved under the Vivad Se Vishwas Scheme. The deduction for education cess and secondary higher education cess was denied in line with legislative amendments. Case-Laws Income Tax Fri, 26 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308837