Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
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The ITAT allowed the assessee's plea to remit the issue of royalty payment disallowance back to the TPO for reconsideration, subject to the final outcome of the APA with the CBDT, thus granting Ground No.2 for statistical purposes. The Tribunal upheld the DRP's determination of the ALP on interest payments on ECBs at LIBOR plus 200 basis points, dismissing the assessee's challenge. Regarding leasehold amortization charges, the ITAT ruled that such charges must be amortized proportionately over the lease period and allowed the assessee's claim of leasehold amortization as revenue expenditure for the relevant year.
The ITAT allowed the assessee's plea to remit the issue of royalty payment disallowance back to the TPO for reconsideration, subject to the final outcome of the APA with the CBDT, thus granting Ground No.2 for statistical purposes. The Tribunal upheld the DRP's determination of the ALP on interest payments on ECBs at LIBOR plus 200 basis points, dismissing the assessee's challenge. Regarding leasehold amortization charges, the ITAT ruled that such charges must be amortized proportionately over the lease period and allowed the assessee's claim of leasehold amortization as revenue expenditure for the relevant year.
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