https://www.taxtmi.com/caselaws?id=461862 ITAT Pune dismissed Revenue's appeal on transfer pricing adjustment, holding cost plus method inappropriate for comparing export and domestic market segments. IT services charges issue remanded to AO for fresh adjudication following previous tribunal directions. Section 14A disallowance rejected as AO failed to record satisfaction before invoking Rule 8D provisions, ruling in favor of assessee on this ground. en-us Thu, 20 Jun 2019 00:00:00 +0530 Sat, 03 May 2025 12:01:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461862 ITAT Pune dismissed Revenue's appeal on transfer pricing adjustment, holding cost plus method inappropriate for comparing export and domestic market segments. IT services charges issue remanded to AO for fresh adjudication following previous tribunal directions. Section 14A disallowance rejected as AO failed to record satisfaction before invoking Rule 8D provisions, ruling in favor of assessee on this ground. Case-Laws Income Tax Thu, 20 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461862