https://www.taxtmi.com/caselaws?id=769911 The ITAT Hyderabad held that TP adjustments for software development services and interest on delayed receivables were deleted as these transactions were covered under an APA signed after the TPO's order. The assessee had filed modified returns in Form 3CEF giving effect to the APA pricing. The tribunal dismissed the assessee's challenge to disallowance of delayed PF/ESI contributions following SC precedent in Checkmate Services. The tribunal allowed the assessee's claim for section 80G deduction for donations to Karnataka State Disaster Management Authority, directing the AO to verify and allow the deduction. The matter regarding dividend distribution tax interest under section 115P was remanded to the AO for verification of timely payment. en-us Wed, 19 Feb 2025 00:00:00 +0530 Sat, 03 May 2025 13:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769911 The ITAT Hyderabad held that TP adjustments for software development services and interest on delayed receivables were deleted as these transactions were covered under an APA signed after the TPO's order. The assessee had filed modified returns in Form 3CEF giving effect to the APA pricing. The tribunal dismissed the assessee's challenge to disallowance of delayed PF/ESI contributions following SC precedent in Checkmate Services. The tribunal allowed the assessee's claim for section 80G deduction for donations to Karnataka State Disaster Management Authority, directing the AO to verify and allow the deduction. The matter regarding dividend distribution tax interest under section 115P was remanded to the AO for verification of timely payment. Case-Laws Income Tax Wed, 19 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769911