ITAT: Higher TP-margins no ground to deny tax-holiday by invoking Sec 10A(7)/10AA(9) r.w.s. 80IA(10); Follows precedents


Conclusion

Pune ITAT upholds DRP-order, confirms that fact that assessee had higher operating margins as compared to the comparables chosen in its TP study is not valid ground to invoke Sec 1...

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