https://www.taxtmi.com/caselaws?id=351593 The taxpayer's appeal was partly allowed, with the Tribunal remitting certain issues back to the Transfer Pricing Officer for fresh consideration and deciding others in favor of the taxpayer based on previous judicial precedents. The Tribunal held that the addition on account of royalty and technical fees as capital expenditure was not sustainable, and the disallowance of expenses under section 14A was found to be unjustified. The order was pronounced on November 22, 2017. en-us Wed, 22 Nov 2017 00:00:00 +0530 Tue, 28 Nov 2017 07:38:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351593 The taxpayer's appeal was partly allowed, with the Tribunal remitting certain issues back to the Transfer Pricing Officer for fresh consideration and deciding others in favor of the taxpayer based on previous judicial precedents. The Tribunal held that the addition on account of royalty and technical fees as capital expenditure was not sustainable, and the disallowance of expenses under section 14A was found to be unjustified. The order was pronounced on November 22, 2017. Case-Laws Income Tax Wed, 22 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351593