https://www.taxtmi.com/caselaws?id=328391 The Tribunal ruled in favor of the assessee on several issues, including the inclusion of interest income from Fixed Deposit Receipts in operating income for Merchanting Trade Activity, treating interest income as business income, and allowing expenses for Employee Stock Option Plan. The Tribunal emphasized the importance of natural justice and consistency in tax treatment across assessment years, highlighting the need for supporting documentation and limited adjustments in transfer pricing disputes. en-us Wed, 18 May 2016 00:00:00 +0530 Mon, 30 May 2016 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328391 The Tribunal ruled in favor of the assessee on several issues, including the inclusion of interest income from Fixed Deposit Receipts in operating income for Merchanting Trade Activity, treating interest income as business income, and allowing expenses for Employee Stock Option Plan. The Tribunal emphasized the importance of natural justice and consistency in tax treatment across assessment years, highlighting the need for supporting documentation and limited adjustments in transfer pricing disputes. Case-Laws Income Tax Wed, 18 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328391