https://www.taxtmi.com/caselaws?id=192627 The Tribunal partly allowed the appeal for statistical purposes, remitting the issue of expenditure disallowance back to the Assessing Officer for fresh consideration. The judgment emphasized the importance of substantiating the actual receipt of services and payments made, particularly in the context of transfer pricing adjustments and the Transfer Pricing Officer's jurisdiction in analyzing expenditure under the Income Tax Act. en-us Fri, 16 Dec 2016 00:00:00 +0530 Thu, 08 Jun 2017 05:56:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192627 The Tribunal partly allowed the appeal for statistical purposes, remitting the issue of expenditure disallowance back to the Assessing Officer for fresh consideration. The judgment emphasized the importance of substantiating the actual receipt of services and payments made, particularly in the context of transfer pricing adjustments and the Transfer Pricing Officer's jurisdiction in analyzing expenditure under the Income Tax Act. Case-Laws Income Tax Fri, 16 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192627