2022 (1) TMI 1026

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....x<br>Shri George George K, JM And Shri B.R.Baskaran, AM For the Revenue : Sri.Sumer Singh Meena, CIT(OSD)-DR For the Assessee : Smt.Rashmi, Advocate ORDER PER B.R.BASKARAN, AM : The assessee has filed appeal challenging the assessment order dated 28-01-2016 passed by the AO u/s 143(3) r.w.s 144C(13) of the Act for the assessment year 2011-12 in pursuance of directions given by Ld Di....

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....e revenue. The first issue relates to the correctness of granting risk adjustment to the assessee by Ld DRP. Since the entire transfer pricing dispute has been resolved under MAP proceedings, this ground of the revenue does not require to be adjudicated. Accordingly, we reject the same. 5. The next issue relates to the deduction allowed u/s 10A of the Act, i.e, whether the Ld CIT(A) was justifi....