https://www.taxtmi.com/caselaws?id=376533 The ITAT upheld the CIT(A)'s decisions on several issues, confirming the deletion of Transfer Pricing adjustments and provisions related to gratuity, superannuation fund contributions, and tax. It also supported the CIT(A)'s directions on the computation of deductions under section 80HHC. However, the ITAT remitted the issue concerning section 40(a)(ia) back to the AO for further verification. The decision under section 43B regarding the deduction for interest payment was also upheld, allowing it in the year of actual payment. en-us Wed, 30 Jan 2019 00:00:00 +0530 Thu, 09 Jul 2026 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376533 The ITAT upheld the CIT(A)'s decisions on several issues, confirming the deletion of Transfer Pricing adjustments and provisions related to gratuity, superannuation fund contributions, and tax. It also supported the CIT(A)'s directions on the computation of deductions under section 80HHC. However, the ITAT remitted the issue concerning section 40(a)(ia) back to the AO for further verification. The decision under section 43B regarding the deduction for interest payment was also upheld, allowing it in the year of actual payment. Case-Laws Income Tax Wed, 30 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376533