Held that the assessee voluntarily made transfer pricing adjustment of Rs. 9.50 and added same to total income, assessee would be eligible for deduction under section 10AA in respect of voluntary Transfer Pricing adjustment made by it. (AY. 2017-18)
DCIT v. EYGBS (India) (P.) Ltd. (2025) 210 ITD 686 (Bang) (Trib.)
S. 10AA : Special Economic Zones-Transfer pricing adjustment-Eligible for deduction under section 10AA in respect of voluntary adjustment made by it-Transfer Pricing adjustment made by it [S.92C]
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