https://www.taxtmi.com/caselaws?id=334349 The Tribunal allowed the assessee's appeal on the issues of taxability of surplus on prepayment of deferred sales tax, allowance of depreciation on intangible assets, and transfer pricing adjustment for corporate guarantee fee. The disallowance under Section 14A for interest expenditure was also deleted, while the disallowance of Rs. 16,57,492/- was dismissed as not pressed. The appeal was partly allowed. en-us Fri, 30 Sep 2016 00:00:00 +0530 Tue, 16 Jun 2026 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334349 The Tribunal allowed the assessee's appeal on the issues of taxability of surplus on prepayment of deferred sales tax, allowance of depreciation on intangible assets, and transfer pricing adjustment for corporate guarantee fee. The disallowance under Section 14A for interest expenditure was also deleted, while the disallowance of Rs. 16,57,492/- was dismissed as not pressed. The appeal was partly allowed. Case-Laws Income Tax Fri, 30 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334349