https://www.taxtmi.com/caselaws?id=325455 The Tribunal allowed the appeals of the assessee for the AY 2003-04 and AY 2004-05, providing relief on all the disputed issues related to bad debts, write-off on account of reduction in stock value, annual contribution to Group Gratuity Scheme, adjustments by Transfer Pricing Officer, export of chemicals to associated enterprises, and disallowance based on amalgamation. The Tribunal emphasized adherence to legal precedents and proper application of accounting standards and transfer pricing regulations, overturning the decisions of the Assessing Officer and CIT(A). en-us Wed, 03 Feb 2016 00:00:00 +0530 Thu, 17 Mar 2016 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325455 The Tribunal allowed the appeals of the assessee for the AY 2003-04 and AY 2004-05, providing relief on all the disputed issues related to bad debts, write-off on account of reduction in stock value, annual contribution to Group Gratuity Scheme, adjustments by Transfer Pricing Officer, export of chemicals to associated enterprises, and disallowance based on amalgamation. The Tribunal emphasized adherence to legal precedents and proper application of accounting standards and transfer pricing regulations, overturning the decisions of the Assessing Officer and CIT(A). Case-Laws Income Tax Wed, 03 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325455