TP Adjustments Must Be Separate for Enhanced Deductions u/s 10A, Cannot Be Combined with Other Additions.

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....TP adjustment - Enhanced deduction u/s.10A - as per Section 92C(4) of the Act, TP addition has to be separately done, whatever may be the addition in respect of other aspects but that cannot be brought together with TP adjustment or addition - it does not qualify for enhanced deduction u/s.10A.....