Revision Needed for AO's Error: Incorrect ALP Adjustment and Deduction u/ss 10A and 92C(4) of Income Tax Act.

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....Revision u/s 263 - AO has initially aggregated the business income declared by the assessee and also the ALP adjustment and thereafter has allowed deduction u/s 10A - this is in clear violation of the provisions of sec.92C(4) of the Act and hence, the order of the AO is erroneous and prejudicial to the interests of the Revenue - AT....