https://www.taxtmi.com/caselaws?id=345580 The Tribunal partly allowed the assessee's appeal by deleting disallowance under section 40(a)(i) for certain payments, rejecting the claim for lower tax rate on Dividend Distribution Tax, upholding the transfer pricing adjustment deletion on license fee, and deleting the addition for late PF/ESIC dues payment. The Revenue's appeal was dismissed, with detailed reasoning provided for each issue, ensuring alignment with prior rulings and legal provisions. en-us Wed, 12 Apr 2017 00:00:00 +0530 Sat, 09 May 2026 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345580 The Tribunal partly allowed the assessee's appeal by deleting disallowance under section 40(a)(i) for certain payments, rejecting the claim for lower tax rate on Dividend Distribution Tax, upholding the transfer pricing adjustment deletion on license fee, and deleting the addition for late PF/ESIC dues payment. The Revenue's appeal was dismissed, with detailed reasoning provided for each issue, ensuring alignment with prior rulings and legal provisions. Case-Laws Income Tax Wed, 12 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345580