https://www.taxtmi.com/caselaws?id=191987 The Tribunal ruled in favor of the assessee, allowing the appeal for statistical purposes. It directed the AO to verify the payment dates of provident fund and ESIC contributions and to allow them if paid before the due date of filing the return. The Tribunal upheld the benchmarking of royalty payments using FIPB approval as CUP, following the jurisdictional High Court's precedent. The adjustments on AMP expenditure were deleted, favoring the assessee on these grounds. en-us Fri, 30 Sep 2016 00:00:00 +0530 Mon, 08 May 2017 10:55:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191987 The Tribunal ruled in favor of the assessee, allowing the appeal for statistical purposes. It directed the AO to verify the payment dates of provident fund and ESIC contributions and to allow them if paid before the due date of filing the return. The Tribunal upheld the benchmarking of royalty payments using FIPB approval as CUP, following the jurisdictional High Court's precedent. The adjustments on AMP expenditure were deleted, favoring the assessee on these grounds. Case-Laws Income Tax Fri, 30 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191987