https://www.taxtmi.com/caselaws?id=192647 The court condoned the delay in re-filing the appeal, admitted the appeal for further deliberation on the disallowance of business profits under Section 40(a)(i) for non-deduction of TDS, and upheld the remand of the Transfer Pricing issue to the Transfer Pricing Officer for fresh adjudication. The court emphasized the need for all contentions on the Transfer Pricing issue to be presented before the TPO during the reevaluation process. en-us Mon, 17 Aug 2015 00:00:00 +0530 Fri, 09 Jun 2017 05:34:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192647 The court condoned the delay in re-filing the appeal, admitted the appeal for further deliberation on the disallowance of business profits under Section 40(a)(i) for non-deduction of TDS, and upheld the remand of the Transfer Pricing issue to the Transfer Pricing Officer for fresh adjudication. The court emphasized the need for all contentions on the Transfer Pricing issue to be presented before the TPO during the reevaluation process. Case-Laws Income Tax Mon, 17 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192647