https://www.taxtmi.com/caselaws?id=443685 The Tribunal allowed the assessee's appeal regarding the deduction under section 10A on interest income, disallowance under section 14A, and transfer pricing adjustments. The Tribunal upheld the CIT(A)'s decision on the deduction under section 10A without adjusting losses from other units and computation including telecommunication expenses. However, issues related to transfer pricing adjustments on delayed receivables and interest undercharged on loans to AEs were remanded for fresh examination. The Tribunal partly allowed the assessee's appeal and partly allowed the revenue's appeal, providing proper opportunities for the assessee to be heard. en-us Fri, 23 Jun 2023 00:00:00 +0530 Thu, 28 Sep 2023 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443685 The Tribunal allowed the assessee's appeal regarding the deduction under section 10A on interest income, disallowance under section 14A, and transfer pricing adjustments. The Tribunal upheld the CIT(A)'s decision on the deduction under section 10A without adjusting losses from other units and computation including telecommunication expenses. However, issues related to transfer pricing adjustments on delayed receivables and interest undercharged on loans to AEs were remanded for fresh examination. The Tribunal partly allowed the assessee's appeal and partly allowed the revenue's appeal, providing proper opportunities for the assessee to be heard. Case-Laws Income Tax Fri, 23 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443685