https://www.taxtmi.com/caselaws?id=375440 The Tribunal partly allowed the Revenue's appeal, upholding the CIT(A)'s decisions on various issues including additions under Section 41(1) and disallowance under Section 14A. The Tribunal directed adjustments in Transfer Pricing related to guarantee commission and method application. It remitted the allocation of R&D expenses back to the AO for further examination. The Tribunal upheld the deletion of interest expenditure allocation under Section 80IC. en-us Fri, 01 Feb 2019 00:00:00 +0530 Tue, 19 Feb 2019 07:36:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375440 The Tribunal partly allowed the Revenue's appeal, upholding the CIT(A)'s decisions on various issues including additions under Section 41(1) and disallowance under Section 14A. The Tribunal directed adjustments in Transfer Pricing related to guarantee commission and method application. It remitted the allocation of R&D expenses back to the AO for further examination. The Tribunal upheld the deletion of interest expenditure allocation under Section 80IC. Case-Laws Income Tax Fri, 01 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375440