Revenue-neutral domestic transfer pricing and mirror transactions justified deletion of related-party adjustments for operation, maintenance and port ...
Deduction u/s 80P - interest income(s) derived from such nationalized/other bank(s) - After examining the provisions of Sec. 80P(2)(d) and relevant legal interpretations, including judicial pronouncements and the CBDT Circular No. 14, the Tribunal concluded that the assessee was entitled to the deduction. Despite conflicting views, the Tribunal favored precedents supporting the assessee's position.
Deduction u/s 80P - interest income(s) derived from such nationalized/other bank(s) - After examining the provisions of Sec. 80P(2)(d) and relevant legal interpretations, including judicial pronouncements and the CBDT Circular No. 14, the Tribunal concluded that the assessee was entitled to the deduction. Despite conflicting views, the Tribunal favored precedents supporting the assessee's position.
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