https://www.taxtmi.com/caselaws?id=253666 The tribunal partly allowed the appeals of the assessee, directing the AO to delete disallowances and adjustments made regarding royalty payments, export of finished goods, and marketing and sales support services. The tribunal remanded certain issues for further verification and consideration by the AO, while penalty proceedings under Section 271(1)(c) were not addressed in detail due to the primary adjustments being deleted or remanded for reconsideration. en-us Fri, 25 Jul 2014 00:00:00 +0530 Mon, 01 Dec 2014 08:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253666 The tribunal partly allowed the appeals of the assessee, directing the AO to delete disallowances and adjustments made regarding royalty payments, export of finished goods, and marketing and sales support services. The tribunal remanded certain issues for further verification and consideration by the AO, while penalty proceedings under Section 271(1)(c) were not addressed in detail due to the primary adjustments being deleted or remanded for reconsideration. Case-Laws Income Tax Fri, 25 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253666