https://www.taxtmi.com/caselaws?id=194222 The appeal was partly allowed for statistical purposes, with directions for fresh examination and adjustments on specific grounds, particularly concerning transfer pricing and pre-operative expenses. The Tribunal upheld the transfer pricing adjustment of Rs. 5,07,55,614 but directed a reevaluation of start-up phase adjustments. The disallowance of ROC expenses in connection with share capital and provision for warranty was affirmed. The issue of credit for taxes deducted at source was remanded for further examination, while interest under Section 234B was deemed consequential and dependent on the outcome of the other issues. en-us Fri, 27 May 2016 00:00:00 +0530 Fri, 01 Sep 2017 11:34:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194222 The appeal was partly allowed for statistical purposes, with directions for fresh examination and adjustments on specific grounds, particularly concerning transfer pricing and pre-operative expenses. The Tribunal upheld the transfer pricing adjustment of Rs. 5,07,55,614 but directed a reevaluation of start-up phase adjustments. The disallowance of ROC expenses in connection with share capital and provision for warranty was affirmed. The issue of credit for taxes deducted at source was remanded for further examination, while interest under Section 234B was deemed consequential and dependent on the outcome of the other issues. Case-Laws Income Tax Fri, 27 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194222