Transfer pricing adjustment on export commission paid to related...

Transfer pricing adjustment on export commission paid to related party disallowed based on assessee's own case demonstrating benefits and higher profitability. Royalty payment to related party allowed as deduction following earlier year's order. Signage expenses at dealers' premises allowed as revenue expenditure based on Supreme Court ruling. Sales tools expenses allowed as revenue expenditure following coordinate bench order. Part capitalization of royalty expenses disallowed following Tribunal's consistent view in earlier years. Disallowance of education cess upheld based on Supreme Court ruling and retrospective amendment. Excess dividend distribution tax refund claim restored to Assessing Officer for adjudication considering assessee's submissions. Technical know-how expenses disallowance restored to Assessing Officer for fresh adjudication giving reasonable opportunity to assessee, as claim allowed in earlier years.