https://www.taxtmi.com/caselaws?id=218042 The Tribunal partly allowed the appeal, remanding key issues back to the Assessing Officer for re-determination. The Transfer Pricing Adjustment dispute was sent back for reconsideration using external comparables and allowing a variation of +/- 5%. The claim for Depreciation on Goodwill was restored for re-examination in light of previous Tribunal observations. Additional Depreciation on Computers was allowed based on a previous decision. The issue of Depreciation on Leasehold Rights was remanded to determine the nature of rights, and the claim for Lease Rentals deduction was to be freshly adjudicated considering recent legal precedents. en-us Mon, 23 Jul 2012 00:00:00 +0530 Fri, 02 Nov 2012 09:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218042 The Tribunal partly allowed the appeal, remanding key issues back to the Assessing Officer for re-determination. The Transfer Pricing Adjustment dispute was sent back for reconsideration using external comparables and allowing a variation of +/- 5%. The claim for Depreciation on Goodwill was restored for re-examination in light of previous Tribunal observations. Additional Depreciation on Computers was allowed based on a previous decision. The issue of Depreciation on Leasehold Rights was remanded to determine the nature of rights, and the claim for Lease Rentals deduction was to be freshly adjudicated considering recent legal precedents. Case-Laws Income Tax Mon, 23 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218042