https://www.taxtmi.com/caselaws?id=327945 The Tribunal partly allowed the Revenue's appeal, restoring the transfer pricing adjustment issue to the Transfer Pricing Officer for fresh adjudication due to administrative issues in providing necessary working for the cost-plus method. The Tribunal dismissed the appeal regarding deemed dividend income, upholding the decision that advances against the sale of properties were not deemed dividends under section 2(22)(e) of the Act. en-us Tue, 19 Apr 2016 00:00:00 +0530 Sun, 22 May 2016 23:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327945 The Tribunal partly allowed the Revenue's appeal, restoring the transfer pricing adjustment issue to the Transfer Pricing Officer for fresh adjudication due to administrative issues in providing necessary working for the cost-plus method. The Tribunal dismissed the appeal regarding deemed dividend income, upholding the decision that advances against the sale of properties were not deemed dividends under section 2(22)(e) of the Act. Case-Laws Income Tax Tue, 19 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327945