https://www.taxtmi.com/caselaws?id=366557 The Court dismissed the appeal on all issues, including the interpretation of Arms' Length Price for guarantee commission charges, treatment of money advanced as share application money, deduction under Section 10A, carry forward of loss of non-STPI units, consideration of CBDT Circular No.7, and application of Karnataka HC decision. The Court found that none of the issues raised substantial questions of law, relying on previous case law and recent Supreme Court decisions in its analysis. en-us Tue, 04 Sep 2018 00:00:00 +0530 Thu, 06 Sep 2018 10:28:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366557 The Court dismissed the appeal on all issues, including the interpretation of Arms' Length Price for guarantee commission charges, treatment of money advanced as share application money, deduction under Section 10A, carry forward of loss of non-STPI units, consideration of CBDT Circular No.7, and application of Karnataka HC decision. The Court found that none of the issues raised substantial questions of law, relying on previous case law and recent Supreme Court decisions in its analysis. Case-Laws Income Tax Tue, 04 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366557