https://www.taxtmi.com/caselaws?id=237838 The Bombay High Court did not finally adjudicate most of the Revenue's proposed questions. It declined to entertain several issues, treating some as covered by earlier precedent or by the Tribunal's factual findings. The transfer pricing question concerning consultancy charges was restored to the Tribunal for fresh consideration in light of the retrospective amendment to Section 92B(1). The issue relating to the Sweden branch losses was not pressed. The appeal was admitted only on the surviving Section 80HHE computation question, but this order records no substantive merits determination on that point, leaving it pending for further consideration. en-us Thu, 28 Feb 2013 00:00:00 +0530 Sat, 27 Sep 2025 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237838 The Bombay High Court did not finally adjudicate most of the Revenue's proposed questions. It declined to entertain several issues, treating some as covered by earlier precedent or by the Tribunal's factual findings. The transfer pricing question concerning consultancy charges was restored to the Tribunal for fresh consideration in light of the retrospective amendment to Section 92B(1). The issue relating to the Sweden branch losses was not pressed. The appeal was admitted only on the surviving Section 80HHE computation question, but this order records no substantive merits determination on that point, leaving it pending for further consideration. Case-Laws Income Tax Thu, 28 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237838