https://www.taxtmi.com/caselaws?id=279111 The Tribunal allowed the appeal for statistical purposes and restored the matter concerning the legality of the assessment order to the DRP for a fresh hearing and decision. The issues involved included assessment of income, transfer pricing adjustments, taxability of capital receipt, computation of deduction under Section 10A, deduction for provisions utilized/released, limitation of credit for TDS, penalty proceedings, levy of interest under various sections, confirmation of additions/disallowances by DRP, and the legality of the assessment order due to an amalgamation. en-us Wed, 16 Apr 2014 00:00:00 +0530 Tue, 05 Mar 2019 00:47:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279111 The Tribunal allowed the appeal for statistical purposes and restored the matter concerning the legality of the assessment order to the DRP for a fresh hearing and decision. The issues involved included assessment of income, transfer pricing adjustments, taxability of capital receipt, computation of deduction under Section 10A, deduction for provisions utilized/released, limitation of credit for TDS, penalty proceedings, levy of interest under various sections, confirmation of additions/disallowances by DRP, and the legality of the assessment order due to an amalgamation. Case-Laws Income Tax Wed, 16 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279111