https://www.taxtmi.com/caselaws?id=442702 The tribunal allowed the appeal filed by the assessee, directing the deletion of the TP adjustment made towards deduction u/s. 80IA of the Act and upheld the validity of the assessment order while addressing the specific issues raised by the assessee. The decision emphasized the correct method for determining the ALP and the eligibility of deductions for employee contributions. en-us Wed, 30 Aug 2023 00:00:00 +0530 Wed, 06 Sep 2023 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442702 The tribunal allowed the appeal filed by the assessee, directing the deletion of the TP adjustment made towards deduction u/s. 80IA of the Act and upheld the validity of the assessment order while addressing the specific issues raised by the assessee. The decision emphasized the correct method for determining the ALP and the eligibility of deductions for employee contributions. Case-Laws Income Tax Wed, 30 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442702