Section 10AA Deduction eligible on Voluntary Transfer Pricing Adjustment by Assessee

EYGBS (India) LLP Vs DCIT (ITAT Bangalore)

The issue under consideration is whether denial of claim of deduction u/s 10AA of the Act on transfer pricing adjustment made by the assessee voluntarily is justified in law?

ITAT states that the issue thus, has been decided by the Hon’ble High Court of Karnataka in the case of iGate Global Solutions Ltd. (supra), wherein the assessee’s claim for deduction under section 10A of the Act in respect of suo

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