https://www.taxtmi.com/caselaws?id=213424 The appeal filed by the assessee was partly allowed, with several issues remitted back to the assessing authority for reconsideration and verification. Specific deductions were allowed as revenue expenditure, including marketing support fees paid to IBM and expenses related to Future Billing Adjustment and Duty Free Replenishment Certificate receivables. The tribunal emphasized the need for consistency and proper consideration of facts and methods adopted by the assessee in the transfer pricing matters. en-us Fri, 16 Mar 2012 00:00:00 +0530 Sun, 20 May 2012 22:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213424 The appeal filed by the assessee was partly allowed, with several issues remitted back to the assessing authority for reconsideration and verification. Specific deductions were allowed as revenue expenditure, including marketing support fees paid to IBM and expenses related to Future Billing Adjustment and Duty Free Replenishment Certificate receivables. The tribunal emphasized the need for consistency and proper consideration of facts and methods adopted by the assessee in the transfer pricing matters. Case-Laws Income Tax Fri, 16 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213424