2020 (11) TMI 819 - ITAT BANGALORE - Income Tax

Head Note / Extract:
Denial of claim of deduction u/s 10AA on transfer pricing adjustment made by the assessee voluntarily - HELD THAT:- We notice that an identical issue has been examined by the Bengaluru bench of Tribunal in the assessee’s own case in assessment year 2010-11 [2020 (5) TMI 548 - ITAT BANGALORE] and it has been decided in favour of the assessee by following the decision rendered by the Pune Bench of Tribunal in the case of Apoorva Systems Pvt. Ltd. [2018 (3) TMI 1031 - ITAT PUNE] - Decided against revenue.