https://www.taxtmi.com/caselaws?id=779906 ITAT PUNE - AT dismissed the Revenue's appeal, upholding the CIT(A)'s deletions. The Tribunal accepted the assessee's selection of TNMM as the most appropriate MAM for benchmarking export transactions, following prior orders. Additions under section 40(a)(ia) for TDS failures were deleted based on reconciliations and subsequent reversals; ICDS-related adjustments were held properly disclosed and taxed; and deletions of disallowances for liquidated damages, project provisions and doubtful debts were sustained due to consistent prior treatment and absence of contrary material from Revenue. en-us Fri, 10 Oct 2025 00:00:00 +0530 Wed, 15 Oct 2025 08:27:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779906 ITAT PUNE - AT dismissed the Revenue's appeal, upholding the CIT(A)'s deletions. The Tribunal accepted the assessee's selection of TNMM as the most appropriate MAM for benchmarking export transactions, following prior orders. Additions under section 40(a)(ia) for TDS failures were deleted based on reconciliations and subsequent reversals; ICDS-related adjustments were held properly disclosed and taxed; and deletions of disallowances for liquidated damages, project provisions and doubtful debts were sustained due to consistent prior treatment and absence of contrary material from Revenue. Case-Laws Income Tax Fri, 10 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779906