https://www.taxtmi.com/caselaws?id=358392 The Tribunal partly allowed the appeal, deleting adjustments for Management Support Services and Advertisement and Marketing Promotion expenses, allowing lease rentals, and directing fresh adjudication on depreciation for moulds and TDS credit. The Tribunal remanded the determination of Arm's Length Price for the Software Segment back to the Transfer Pricing Officer for reconsideration. The initiation of penalty under section 271(1)(c) was left to be decided afresh by the Assessing Officer. en-us Wed, 04 Apr 2018 00:00:00 +0530 Wed, 11 Apr 2018 08:02:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358392 The Tribunal partly allowed the appeal, deleting adjustments for Management Support Services and Advertisement and Marketing Promotion expenses, allowing lease rentals, and directing fresh adjudication on depreciation for moulds and TDS credit. The Tribunal remanded the determination of Arm's Length Price for the Software Segment back to the Transfer Pricing Officer for reconsideration. The initiation of penalty under section 271(1)(c) was left to be decided afresh by the Assessing Officer. Case-Laws Income Tax Wed, 04 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358392