https://www.taxtmi.com/caselaws?id=200231 The Tribunal partially allowed the assessee's appeals, directing the Assessing Officer to reconsider various issues such as Transfer Pricing related to AMP expenses, deduction under Section 43B for closing balance in PLA, disallowance of Market Research Expenses, Liability for Post-Retirement Medical Benefits, Royalty Expenditure, Interest as Capital Expenditure, Disallowance under Section 14A, Provision towards Long-Term Incentive Plan, Credit of TDS, and Relief under Section 90. The Tribunal emphasized judicial consistency and referred to previous court judgments in granting relief to the assessee on these matters. en-us Fri, 06 Nov 2015 00:00:00 +0530 Fri, 23 Mar 2018 20:36:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200231 The Tribunal partially allowed the assessee's appeals, directing the Assessing Officer to reconsider various issues such as Transfer Pricing related to AMP expenses, deduction under Section 43B for closing balance in PLA, disallowance of Market Research Expenses, Liability for Post-Retirement Medical Benefits, Royalty Expenditure, Interest as Capital Expenditure, Disallowance under Section 14A, Provision towards Long-Term Incentive Plan, Credit of TDS, and Relief under Section 90. The Tribunal emphasized judicial consistency and referred to previous court judgments in granting relief to the assessee on these matters. Case-Laws Income Tax Fri, 06 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200231