Section 10A and 92CC of the Income Tax Act, 1961 — Transfer Pricing — Computation of arms length price — If an assessee was otherwise eligible for deduction under any other appropriate provision in respect of the income offered in the modified return, there cannot be any embargo on granting deduction under such relevant provision — Dar Al Handasah Consultants vs. Deputy Commissioner of income tax [2019] 76 ITR (trib) 669 (Pune)