Deduction under Section 10AA is allowable on voluntary transfer pricing adjustments made scientifically
Deduction under Section 10AA is allowable on voluntary transfer pricing adjustments made scientifically Issue Whether an assessee operating an SEZ unit is eligible to claim a deduction under Section 10AA / Section 144 on a voluntary transfer pricing (TP) adjustment made on a scientific basis in its computation of income. Whether an ad hoc disallowance… Read More »