https://www.taxtmi.com/caselaws?id=185519 The Tribunal partly allowed the assessee's appeals, dismissing the Assessing Officer's appeal. The Tribunal upheld adjustments for the purchase of Bisoprolol using the CUP method with a quality adjustment. It deleted ALP adjustments for technical know-how fees, remitted issues on free sample expenses and Section 14A disallowance for verification, and allowed deductions for EPF contributions and share buyback expenses. The Tribunal upheld the disallowance of sales promotion expenses but directed fresh adjudication on issues under Sections 145A and 43B(f), ensuring adherence to legal precedents and statutory provisions. en-us Thu, 31 Mar 2016 00:00:00 +0530 Wed, 17 Aug 2016 08:44:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185519 The Tribunal partly allowed the assessee's appeals, dismissing the Assessing Officer's appeal. The Tribunal upheld adjustments for the purchase of Bisoprolol using the CUP method with a quality adjustment. It deleted ALP adjustments for technical know-how fees, remitted issues on free sample expenses and Section 14A disallowance for verification, and allowed deductions for EPF contributions and share buyback expenses. The Tribunal upheld the disallowance of sales promotion expenses but directed fresh adjudication on issues under Sections 145A and 43B(f), ensuring adherence to legal precedents and statutory provisions. Case-Laws Income Tax Thu, 31 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185519