https://www.taxtmi.com/caselaws?id=170767 The Appellate Tribunal dismissed the miscellaneous application filed by the assessee, addressing each issue comprehensively based on legal provisions, precedents, and factual circumstances, ensuring a thorough analysis and reasoned decision-making. The Tribunal remitted the first issue to the Assessing Officer for reevaluation, upheld the allocation of corporate overheads based on turnover for the second issue, confirmed the 7% interest rate for loans to associated enterprises in the third issue, and dismissed the consideration of the revised return post-merger in the fourth issue due to filing beyond the prescribed time limit under section 139(5). en-us Fri, 29 Nov 2013 00:00:00 +0530 Tue, 24 Mar 2015 15:35:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170767 The Appellate Tribunal dismissed the miscellaneous application filed by the assessee, addressing each issue comprehensively based on legal provisions, precedents, and factual circumstances, ensuring a thorough analysis and reasoned decision-making. The Tribunal remitted the first issue to the Assessing Officer for reevaluation, upheld the allocation of corporate overheads based on turnover for the second issue, confirmed the 7% interest rate for loans to associated enterprises in the third issue, and dismissed the consideration of the revised return post-merger in the fourth issue due to filing beyond the prescribed time limit under section 139(5). Case-Laws Income Tax Fri, 29 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170767