https://www.taxtmi.com/caselaws?id=254005 The Tribunal allowed the appeals for assessment years 2006-07 and 2007-08, partly allowed the appeal for assessment year 2005-06, and dismissed the Revenue's appeals for assessment years 2005-06 and 2007-08. The Tribunal deleted the transfer pricing adjustments for interest on loans, allowed the depreciation claim on unused assets, but upheld the addition related to the import of capital goods for assessment year 2005-06. The decision highlighted the significance of considering effective interest rates and government approvals in transfer pricing matters. en-us Fri, 28 Nov 2014 00:00:00 +0530 Tue, 09 Dec 2014 23:56:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254005 The Tribunal allowed the appeals for assessment years 2006-07 and 2007-08, partly allowed the appeal for assessment year 2005-06, and dismissed the Revenue's appeals for assessment years 2005-06 and 2007-08. The Tribunal deleted the transfer pricing adjustments for interest on loans, allowed the depreciation claim on unused assets, but upheld the addition related to the import of capital goods for assessment year 2005-06. The decision highlighted the significance of considering effective interest rates and government approvals in transfer pricing matters. Case-Laws Income Tax Fri, 28 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254005