https://www.taxtmi.com/caselaws?id=279977 The High Court upheld the Transfer Pricing Adjustments on interest on loans and 0% OFCDs, addition to Arm's Length Price for Corporate Guarantee, and Transfer Pricing Adjustment on the sale of Pantoprazole tablets. It found the ITAT's omission to address the Revenue's applications for admitting crucial evidence as affecting the decision-making process. The Court allowed weighted deductions under sections 35(2AB) for Foreign Trade Marks and Patents, disallowed expenses incurred on behalf of another entity, and directed a reconsideration of leave encashment provision under section 43B due to pending proceedings. en-us Mon, 23 Apr 2018 00:00:00 +0530 Mon, 15 Apr 2019 06:09:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279977 The High Court upheld the Transfer Pricing Adjustments on interest on loans and 0% OFCDs, addition to Arm's Length Price for Corporate Guarantee, and Transfer Pricing Adjustment on the sale of Pantoprazole tablets. It found the ITAT's omission to address the Revenue's applications for admitting crucial evidence as affecting the decision-making process. The Court allowed weighted deductions under sections 35(2AB) for Foreign Trade Marks and Patents, disallowed expenses incurred on behalf of another entity, and directed a reconsideration of leave encashment provision under section 43B due to pending proceedings. Case-Laws Income Tax Mon, 23 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279977