https://www.taxtmi.com/caselaws?id=384930 The Tribunal dismissed the Revenue's appeal, affirming the CIT(A)'s decisions on all counts, including condoning the delay in filing the appeal, deleting upward adjustments for pre-operative management fees to Gleneagles Management Services Pte Ltd. and Apollo Hospital Enterprises Ltd., and disallowing success fees to HSBC and severance fees to Apollo Hospital Enterprises Ltd. The Tribunal stressed the significance of applying transfer pricing methods correctly and considering judicial precedents in determining arm's length prices and the allowability of business expenditures. en-us Wed, 21 Aug 2019 00:00:00 +0530 Thu, 04 Aug 2022 18:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384930 The Tribunal dismissed the Revenue's appeal, affirming the CIT(A)'s decisions on all counts, including condoning the delay in filing the appeal, deleting upward adjustments for pre-operative management fees to Gleneagles Management Services Pte Ltd. and Apollo Hospital Enterprises Ltd., and disallowing success fees to HSBC and severance fees to Apollo Hospital Enterprises Ltd. The Tribunal stressed the significance of applying transfer pricing methods correctly and considering judicial precedents in determining arm's length prices and the allowability of business expenditures. Case-Laws Income Tax Wed, 21 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384930