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2015 (7) TMI 1273 - ITAT BANGALOREClaim for deduction under Section 10A - suo moto adjustment made by the appellant under Section 92(1) - Held that:- Respectfully following the decision of the Hon'ble High Court of Karnataka in the case of iGate Global Solutions Ltd. (2007 (11) TMI 444 - ITAT BANGALORE) we hold that the assessee in the case on hand be allowed deduction claimed under Section 10A of the Act, in the return of income filed, in respect of Suo Moto T.P. Adjustment amounting to ₹ 28,61,352 while determining the Arm’s Length Price of its international transactions. - Decided in favour of assessee
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