https://www.taxtmi.com/caselaws?id=356720 The Tribunal allowed the assessee's appeal for statistical purposes regarding the disallowance under Section 14A and MAT provisions, deleted the interest charged under Sections 234B and 234C, upheld the deletion of the transfer pricing adjustment on royalty payment, and confirmed the deletion of the addition of provision for gratuity to book profit under Section 115JB. The Revenue's appeal was dismissed. en-us Mon, 26 Feb 2018 00:00:00 +0530 Sat, 10 Mar 2018 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356720 The Tribunal allowed the assessee's appeal for statistical purposes regarding the disallowance under Section 14A and MAT provisions, deleted the interest charged under Sections 234B and 234C, upheld the deletion of the transfer pricing adjustment on royalty payment, and confirmed the deletion of the addition of provision for gratuity to book profit under Section 115JB. The Revenue's appeal was dismissed. Case-Laws Income Tax Mon, 26 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356720