https://www.taxtmi.com/caselaws?id=283716 The appeal was allowed by the Tribunal, granting relief to the assessee on various grounds. The disallowance under Section 14A and the computation of deduction under Section 10AA were in favor of the assessee. The Tribunal directed the Assessing Officer to verify and grant correct TDS credit, vacated the increase in book profits under Section 115JB, and dismissed penalty proceedings as premature. Transfer pricing adjustments were deemed infructuous due to an Advance Pricing Agreement. en-us Fri, 12 Apr 2019 00:00:00 +0530 Mon, 07 Oct 2019 21:29:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283716 The appeal was allowed by the Tribunal, granting relief to the assessee on various grounds. The disallowance under Section 14A and the computation of deduction under Section 10AA were in favor of the assessee. The Tribunal directed the Assessing Officer to verify and grant correct TDS credit, vacated the increase in book profits under Section 115JB, and dismissed penalty proceedings as premature. Transfer pricing adjustments were deemed infructuous due to an Advance Pricing Agreement. Case-Laws Income Tax Fri, 12 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283716