https://www.taxtmi.com/caselaws?id=794894 Additional evidence concerning the nature, rendition and cost allocation of global IT services supports fresh examination of the transfer pricing adjustment, with the matter requiring review by the AO/TPO. The section 80JJAA deduction is to be verified and reworked by giving effect to existing directions and the deduction allowed in accordance with law. TDS credit requires factual verification and corresponding grant. The levy of section 234F fee and computation of section 244A interest require reconsideration by verifying the applicable due date, relevant dates and numerical workings. The disputes therefore remain subject to verification rather than final determination of tax liability. en-us Fri, 05 Jun 2026 00:00:00 +0530 Tue, 14 Jul 2026 08:26:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794894 Additional evidence concerning the nature, rendition and cost allocation of global IT services supports fresh examination of the transfer pricing adjustment, with the matter requiring review by the AO/TPO. The section 80JJAA deduction is to be verified and reworked by giving effect to existing directions and the deduction allowed in accordance with law. TDS credit requires factual verification and corresponding grant. The levy of section 234F fee and computation of section 244A interest require reconsideration by verifying the applicable due date, relevant dates and numerical workings. The disputes therefore remain subject to verification rather than final determination of tax liability. Case-Laws Income Tax Fri, 05 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794894