https://www.taxtmi.com/caselaws?id=769651 ITAT Delhi allowed the appeal partly. The tribunal directed exclusion of XS CAD India Private Limited from transfer pricing comparables, finding it functionally incomparable to the assessee's IT support services, making the international transaction arm's length compliant. On corporate tax, the tribunal allowed Section 80G deduction for CSR donations made to registered trusts/societies, following precedent in Tera Data India case, ruling that denial would cause gross injustice since the assessee complied with Companies Act 2013 CSR provisions and donee institutions qualified under Section 80G. en-us Fri, 25 Apr 2025 00:00:00 +0530 Tue, 29 Apr 2025 08:33:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769651 ITAT Delhi allowed the appeal partly. The tribunal directed exclusion of XS CAD India Private Limited from transfer pricing comparables, finding it functionally incomparable to the assessee's IT support services, making the international transaction arm's length compliant. On corporate tax, the tribunal allowed Section 80G deduction for CSR donations made to registered trusts/societies, following precedent in Tera Data India case, ruling that denial would cause gross injustice since the assessee complied with Companies Act 2013 CSR provisions and donee institutions qualified under Section 80G. Case-Laws Income Tax Fri, 25 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769651