https://www.taxtmi.com/caselaws?id=240576 The Tribunal addressed various issues, including transfer pricing adjustments for the sale of films and commission paid to associate enterprises. The Tribunal remanded certain matters back to the Transfer Pricing Officer and Assessing Officer for re-examination, emphasizing the correct application of methods like the Transactional Net Margin Method. Additionally, the Tribunal provided guidance on issues such as disallowance of interest, deductions under section 80HHC, depreciation on technical know-how fees, and the levy of interest on advance tax shortfall, ensuring compliance with legal principles and relevant judgments. en-us Wed, 19 Dec 2012 00:00:00 +0530 Sat, 07 Dec 2013 08:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240576 The Tribunal addressed various issues, including transfer pricing adjustments for the sale of films and commission paid to associate enterprises. The Tribunal remanded certain matters back to the Transfer Pricing Officer and Assessing Officer for re-examination, emphasizing the correct application of methods like the Transactional Net Margin Method. Additionally, the Tribunal provided guidance on issues such as disallowance of interest, deductions under section 80HHC, depreciation on technical know-how fees, and the levy of interest on advance tax shortfall, ensuring compliance with legal principles and relevant judgments. Case-Laws Income Tax Wed, 19 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240576