https://www.taxtmi.com/caselaws?id=346167 The Tribunal partly allowed both the assessee's and the department's appeals for statistical purposes, remanding several issues back to the AO/TPO for fresh adjudication. Specific directions were given regarding transfer pricing adjustments, treatment of outstanding receivables, depreciation on software licenses, disallowance under Section 14A, unexplained expenditure under Section 69C, deduction under Section 10A/10B, and other tax-related matters. The Tribunal emphasized the need for thorough verification and adherence to legal precedents in resolving the issues at hand. en-us Tue, 03 Jan 2017 00:00:00 +0530 Sat, 05 Aug 2017 06:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346167 The Tribunal partly allowed both the assessee's and the department's appeals for statistical purposes, remanding several issues back to the AO/TPO for fresh adjudication. Specific directions were given regarding transfer pricing adjustments, treatment of outstanding receivables, depreciation on software licenses, disallowance under Section 14A, unexplained expenditure under Section 69C, deduction under Section 10A/10B, and other tax-related matters. The Tribunal emphasized the need for thorough verification and adherence to legal precedents in resolving the issues at hand. Case-Laws Income Tax Tue, 03 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346167