https://www.taxtmi.com/caselaws?id=330414 The Tribunal partially allowed the assessee's appeal, overturning the transfer pricing adjustment by determining that the entities were not Associated Enterprises. The issues regarding disallowances under Sections 14A and 80JJAA were remitted back to the AO for reconsideration based on previous Tribunal decisions. The addition of interest on delayed payment of DDT was not explicitly addressed. The decision was rendered on June 24, 2016. en-us Fri, 24 Jun 2016 00:00:00 +0530 Fri, 09 Dec 2022 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330414 The Tribunal partially allowed the assessee's appeal, overturning the transfer pricing adjustment by determining that the entities were not Associated Enterprises. The issues regarding disallowances under Sections 14A and 80JJAA were remitted back to the AO for reconsideration based on previous Tribunal decisions. The addition of interest on delayed payment of DDT was not explicitly addressed. The decision was rendered on June 24, 2016. Case-Laws Income Tax Fri, 24 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330414