https://www.taxtmi.com/caselaws?id=388092 The High Court dismissed the Revenue's appeal, upholding the ITAT's decisions on all issues, including condonation of delay, Transfer Pricing Adjustment on AMP expenses, deduction under Section 10A, and adjustment for interest on delayed receivables. The court emphasized the need for a proper inquiry and analysis by the TPO and confirmed that the amendments to Section 92B are prospective. en-us Wed, 16 Oct 2019 00:00:00 +0530 Thu, 07 Nov 2019 08:41:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388092 The High Court dismissed the Revenue's appeal, upholding the ITAT's decisions on all issues, including condonation of delay, Transfer Pricing Adjustment on AMP expenses, deduction under Section 10A, and adjustment for interest on delayed receivables. The court emphasized the need for a proper inquiry and analysis by the TPO and confirmed that the amendments to Section 92B are prospective. Case-Laws Income Tax Wed, 16 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388092