https://www.taxtmi.com/caselaws?id=233606 The Tribunal partly allowed the appeals by both the assessee and the Revenue for statistical purposes. Various issues were restored to the AO/TPO for re-examination and verification, emphasizing the rule of consistency in certain disallowances. The Tribunal upheld the CIT(A)'s decisions on disallowances of expenses and contributions, while directing reworking of transfer pricing adjustments for import of components and royalty payments. The disallowance of professional fees for business restructuring was deleted, following a previous Tribunal decision in the assessee's favor. en-us Fri, 08 Feb 2013 00:00:00 +0530 Sat, 04 May 2013 08:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233606 The Tribunal partly allowed the appeals by both the assessee and the Revenue for statistical purposes. Various issues were restored to the AO/TPO for re-examination and verification, emphasizing the rule of consistency in certain disallowances. The Tribunal upheld the CIT(A)'s decisions on disallowances of expenses and contributions, while directing reworking of transfer pricing adjustments for import of components and royalty payments. The disallowance of professional fees for business restructuring was deleted, following a previous Tribunal decision in the assessee's favor. Case-Laws Income Tax Fri, 08 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233606