https://www.taxtmi.com/caselaws?id=236730 The Tribunal restored the issue of raw material transfer pricing adjustment for fresh examination, deleted the addition for technical know-how fees, and directed reconsideration of the nature of long-term capital gain from the sale of A&R Business. It also allowed the assessee to provide evidence for free samples distribution expenses, modified disallowance under Section 14A, and directed adjustments for unutilized CENVAT credit. The Tribunal allowed club expenses and directed the AO to grant credit for TDS and advance tax, emphasizing the consequential nature of interest under Sections 234A, 234B, 234C, and 234D. en-us Fri, 02 Aug 2013 00:00:00 +0530 Fri, 06 Sep 2013 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236730 The Tribunal restored the issue of raw material transfer pricing adjustment for fresh examination, deleted the addition for technical know-how fees, and directed reconsideration of the nature of long-term capital gain from the sale of A&R Business. It also allowed the assessee to provide evidence for free samples distribution expenses, modified disallowance under Section 14A, and directed adjustments for unutilized CENVAT credit. The Tribunal allowed club expenses and directed the AO to grant credit for TDS and advance tax, emphasizing the consequential nature of interest under Sections 234A, 234B, 234C, and 234D. Case-Laws Income Tax Fri, 02 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236730