https://www.taxtmi.com/caselaws?id=240471 The Tribunal upheld the assessee's contentions in various issues, including excluding certain comparables in transfer pricing adjustment, deleting disallowance under Section 40(a)(ia) for TDS, and allowing deduction of interest paid to SEBI. The Tribunal also upheld the deletion of penalty paid to the stock exchange as compensatory and directed verification of STT collected for potential double taxation. The decisions were based on detailed analysis of facts and legal precedents, ensuring compliance with the law. en-us Fri, 22 Nov 2013 00:00:00 +0530 Tue, 03 Dec 2013 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240471 The Tribunal upheld the assessee's contentions in various issues, including excluding certain comparables in transfer pricing adjustment, deleting disallowance under Section 40(a)(ia) for TDS, and allowing deduction of interest paid to SEBI. The Tribunal also upheld the deletion of penalty paid to the stock exchange as compensatory and directed verification of STT collected for potential double taxation. The decisions were based on detailed analysis of facts and legal precedents, ensuring compliance with the law. Case-Laws Income Tax Fri, 22 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240471