https://www.taxtmi.com/caselaws?id=363779 The Tribunal remitted transfer pricing adjustment matters in the Transport segment back to the AO/TPO for fresh adjudication, allowing the assessee to present additional evidence. Leasehold improvement expenses were treated as capital expenditure with directions to grant depreciation. The issue of interest on outstanding receivables was also sent back for fresh adjudication based on principles from a Delhi High Court judgment. en-us Fri, 13 Jul 2018 00:00:00 +0530 Wed, 18 Jul 2018 06:15:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363779 The Tribunal remitted transfer pricing adjustment matters in the Transport segment back to the AO/TPO for fresh adjudication, allowing the assessee to present additional evidence. Leasehold improvement expenses were treated as capital expenditure with directions to grant depreciation. The issue of interest on outstanding receivables was also sent back for fresh adjudication based on principles from a Delhi High Court judgment. Case-Laws Income Tax Fri, 13 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363779