https://www.taxtmi.com/caselaws?id=253953 The Tribunal upheld the disallowance of interest under Section 43B, citing the liability towards a scheduled bank post-merger as the reason. The reassessment of transfer pricing adjustments was allowed, with the Tribunal remanding the matter for fresh determination. The allowance of the provision for doubtful debts under Section 36(1)(vii) was confirmed, following the Supreme Court's guidelines. The appeals were partly allowed for statistical purposes, and the Revenue's appeal was dismissed. en-us Wed, 03 Dec 2014 00:00:00 +0530 Tue, 09 Dec 2014 06:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253953 The Tribunal upheld the disallowance of interest under Section 43B, citing the liability towards a scheduled bank post-merger as the reason. The reassessment of transfer pricing adjustments was allowed, with the Tribunal remanding the matter for fresh determination. The allowance of the provision for doubtful debts under Section 36(1)(vii) was confirmed, following the Supreme Court's guidelines. The appeals were partly allowed for statistical purposes, and the Revenue's appeal was dismissed. Case-Laws Income Tax Wed, 03 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253953