https://www.taxtmi.com/caselaws?id=338029 Transfer pricing adjustment on overriding commission paid to an associated enterprise was deleted because the transaction was supported by services and comparable commission rates, and the Revenue failed to show it was not at arm's length. Deduction under section 10B was allowed for the Ahmednagar Unit, and weighted deduction under section 35(2AB) was allowed for trade mark and overseas product registration charges on the basis of earlier identical rulings. Interest on employee loans and reallocation of research and development expenses for section 80IB were treated consistently with prior years on a statistical basis. Addition for alleged under-valuation of sales to a sister concern and disallowance of related business were deleted. en-us Tue, 03 May 2016 00:00:00 +0530 Fri, 20 Jan 2017 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338029 Transfer pricing adjustment on overriding commission paid to an associated enterprise was deleted because the transaction was supported by services and comparable commission rates, and the Revenue failed to show it was not at arm's length. Deduction under section 10B was allowed for the Ahmednagar Unit, and weighted deduction under section 35(2AB) was allowed for trade mark and overseas product registration charges on the basis of earlier identical rulings. Interest on employee loans and reallocation of research and development expenses for section 80IB were treated consistently with prior years on a statistical basis. Addition for alleged under-valuation of sales to a sister concern and disallowance of related business were deleted. Case-Laws Income Tax Tue, 03 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338029