https://www.taxtmi.com/caselaws?id=257156 The Tribunal partly allowed the assessee's appeal and dismissed the department's appeal. Various issues were addressed, including transfer pricing adjustments, determination of ALP of management fees and license fees, consideration of bad and doubtful debts, risk adjustment, revised computation of income, depreciation on software license fee expenditure, and treatment of foreign exchange gain/loss. The Tribunal provided specific directions on each issue, emphasizing adherence to statutory provisions and proper verification. en-us Fri, 13 Feb 2015 00:00:00 +0530 Mon, 26 Dec 2022 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257156 The Tribunal partly allowed the assessee's appeal and dismissed the department's appeal. Various issues were addressed, including transfer pricing adjustments, determination of ALP of management fees and license fees, consideration of bad and doubtful debts, risk adjustment, revised computation of income, depreciation on software license fee expenditure, and treatment of foreign exchange gain/loss. The Tribunal provided specific directions on each issue, emphasizing adherence to statutory provisions and proper verification. Case-Laws Income Tax Fri, 13 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257156