https://www.taxtmi.com/caselaws?id=189845 The Tribunal partly allowed the assessee's appeal, directing a fresh examination on transfer pricing adjustments for international transactions and commission paid to Associated Enterprises. The disallowance under section 14A was set aside for reconsideration without applying Rule-8D. The disallowance of unexplained receipts was also remanded for providing the assessee a proper opportunity to explain. Overall, the assessee's appeal was partly allowed for statistical purposes with directions for further proceedings. en-us Wed, 19 Dec 2012 00:00:00 +0530 Mon, 23 Jan 2017 15:26:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189845 The Tribunal partly allowed the assessee's appeal, directing a fresh examination on transfer pricing adjustments for international transactions and commission paid to Associated Enterprises. The disallowance under section 14A was set aside for reconsideration without applying Rule-8D. The disallowance of unexplained receipts was also remanded for providing the assessee a proper opportunity to explain. Overall, the assessee's appeal was partly allowed for statistical purposes with directions for further proceedings. Case-Laws Income Tax Wed, 19 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189845