https://www.taxtmi.com/caselaws?id=345246 The Income Tax Appellate Tribunal (ITAT) partly allowed the appeal, remitting transfer pricing issues back to the Dispute Resolution Panel (DRP) for fresh consideration, confirming the disallowance of provision for obsolete stock, allowing provision for warranty expenses, permitting the claim under section 35D, directing the carry forward and set off of unabsorbed depreciation, allowing depreciation on UPS, dismissing the ground on non-deduction of tax at source, and directing the AO to allow credit for tax withheld and interest on refund after verification. en-us Fri, 12 May 2017 00:00:00 +0530 Wed, 12 Jul 2017 07:07:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345246 The Income Tax Appellate Tribunal (ITAT) partly allowed the appeal, remitting transfer pricing issues back to the Dispute Resolution Panel (DRP) for fresh consideration, confirming the disallowance of provision for obsolete stock, allowing provision for warranty expenses, permitting the claim under section 35D, directing the carry forward and set off of unabsorbed depreciation, allowing depreciation on UPS, dismissing the ground on non-deduction of tax at source, and directing the AO to allow credit for tax withheld and interest on refund after verification. Case-Laws Income Tax Fri, 12 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345246