CIT Revises Order: No Deduction u/s 92C(4) for Assessee's Claim u/s 10A Due to Transfer Pricing Adjustments.

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....Revision u/s 263 by CIT - Regarding the claim of the revenue that, no deduction is allowable u/s 92C(4) of the Act - The claim under Section 10A is not enhanced on account of transfer pricing addition and since the Assessee is not claimed deduction u/s 10A on enhanced assessed income and therefore the proviso to Section 92C(4) shall not apply. - AT....