https://www.taxtmi.com/caselaws?id=241947 The note examines three income-tax issues before the ITAT Delhi: admission of additional grounds on the most appropriate transfer pricing method, remand of an arm's length price adjustment for fresh verification, and disallowance of salary expenditure under section 40(a)(iii) for delayed deposit of tax deducted at source. It states that additional grounds may be admitted when they go to the root of the dispute, that transfer pricing adjustments may be restored for reconsideration where earlier-year findings require verification, and that delayed TDS payment affects the year of allowability rather than the existence of the deduction, with deduction linked to the prescribed payment timeline. en-us Tue, 21 May 2013 00:00:00 +0530 Sat, 04 Jan 2014 07:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241947 The note examines three income-tax issues before the ITAT Delhi: admission of additional grounds on the most appropriate transfer pricing method, remand of an arm's length price adjustment for fresh verification, and disallowance of salary expenditure under section 40(a)(iii) for delayed deposit of tax deducted at source. It states that additional grounds may be admitted when they go to the root of the dispute, that transfer pricing adjustments may be restored for reconsideration where earlier-year findings require verification, and that delayed TDS payment affects the year of allowability rather than the existence of the deduction, with deduction linked to the prescribed payment timeline. Case-Laws Income Tax Tue, 21 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241947