https://www.taxtmi.com/caselaws?id=248102 The Tribunal upheld the CIT(A)'s decisions on royalty expenses, model fee, and software expenditure, citing consistency and previous rulings. The issues of transfer pricing adjustment and DEPB benefit deduction were remanded to the AO for verification. The Tribunal confirmed the treatment of interest income and the disallowance of section 80IA deduction based on established case law. It also upheld the levy of interest under section 234D due to the retrospective amendment. The appeals were partly allowed for statistical purposes. en-us Thu, 15 May 2014 00:00:00 +0530 Mon, 02 Jun 2014 10:20:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248102 The Tribunal upheld the CIT(A)'s decisions on royalty expenses, model fee, and software expenditure, citing consistency and previous rulings. The issues of transfer pricing adjustment and DEPB benefit deduction were remanded to the AO for verification. The Tribunal confirmed the treatment of interest income and the disallowance of section 80IA deduction based on established case law. It also upheld the levy of interest under section 234D due to the retrospective amendment. The appeals were partly allowed for statistical purposes. Case-Laws Income Tax Thu, 15 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248102