https://www.taxtmi.com/caselaws?id=276305 The ITAT upheld the addition of Rs. 106,44,25,680 for Transfer Pricing Issues related to AMP expenses but remanded the issue for re-evaluation. Corporate Tax Issues saw disallowances contested and allowed, including consumer market research expenses and royalty expenditure. Disallowances under section 43B and Post Retirement Medical Benefits were allowed based on precedent and actuarial valuation. Royalty Expenditure disallowance was rejected as capital in nature. Interest disallowance under section 36(1)(iii) was deleted, and disallowance under section 14A was partially upheld. The levy of interest under sections 234B and 234C was deemed consequential. en-us Mon, 26 Aug 2013 00:00:00 +0530 Mon, 05 Nov 2018 17:48:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276305 The ITAT upheld the addition of Rs. 106,44,25,680 for Transfer Pricing Issues related to AMP expenses but remanded the issue for re-evaluation. Corporate Tax Issues saw disallowances contested and allowed, including consumer market research expenses and royalty expenditure. Disallowances under section 43B and Post Retirement Medical Benefits were allowed based on precedent and actuarial valuation. Royalty Expenditure disallowance was rejected as capital in nature. Interest disallowance under section 36(1)(iii) was deleted, and disallowance under section 14A was partially upheld. The levy of interest under sections 234B and 234C was deemed consequential. Case-Laws Income Tax Mon, 26 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276305