https://www.taxtmi.com/caselaws?id=274732 The tribunal allowed the appeal, ruling that Transfer Pricing provisions were inapplicable due to the absence of an Associated Enterprise relationship. It overturned disallowances of transportation charges and expenditure under section 37(1), remanding the land sale addition issue for reassessment with cost deductions. Procedural objections raised by the assessee were not individually addressed. en-us Thu, 20 Oct 2016 00:00:00 +0530 Fri, 31 Aug 2018 06:46:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274732 The tribunal allowed the appeal, ruling that Transfer Pricing provisions were inapplicable due to the absence of an Associated Enterprise relationship. It overturned disallowances of transportation charges and expenditure under section 37(1), remanding the land sale addition issue for reassessment with cost deductions. Procedural objections raised by the assessee were not individually addressed. Case-Laws Income Tax Thu, 20 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274732