https://www.taxtmi.com/caselaws?id=191972 The Tribunal partly allowed the assessee's appeal, emphasizing proper benchmarking in Transfer Pricing adjustments, adherence to judicial precedents in calculating guarantee fees, and the correct classification of SAP implementation expenses as revenue expenditure. The issue of TDS and TCS credit was remitted for verification. The judgment reinforced the importance of detailed analysis and adherence to legal principles in tax assessments. en-us Wed, 28 Sep 2016 00:00:00 +0530 Sat, 06 May 2017 07:27:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191972 The Tribunal partly allowed the assessee's appeal, emphasizing proper benchmarking in Transfer Pricing adjustments, adherence to judicial precedents in calculating guarantee fees, and the correct classification of SAP implementation expenses as revenue expenditure. The issue of TDS and TCS credit was remitted for verification. The judgment reinforced the importance of detailed analysis and adherence to legal principles in tax assessments. Case-Laws Income Tax Wed, 28 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191972