https://www.taxtmi.com/caselaws?id=388456 The appeal was partly allowed by the Tribunal. The Tribunal directed the deletion of certain disallowances and ordered re-adjudication on various issues including transfer pricing adjustments, disallowance under Section 14A, depreciation on intangible assets, application of Section 145A, disallowance under Section 43B, and charging of interest under Sections 234B and 234D. The Tribunal stressed the importance of maintaining a consistent approach aligned with previous decisions in the assessee's cases and related group concerns. Penalty proceedings under Section 271(l)(c) were not specifically addressed as they were deemed consequential to other findings. en-us Mon, 11 Nov 2019 00:00:00 +0530 Fri, 15 Nov 2019 16:10:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388456 The appeal was partly allowed by the Tribunal. The Tribunal directed the deletion of certain disallowances and ordered re-adjudication on various issues including transfer pricing adjustments, disallowance under Section 14A, depreciation on intangible assets, application of Section 145A, disallowance under Section 43B, and charging of interest under Sections 234B and 234D. The Tribunal stressed the importance of maintaining a consistent approach aligned with previous decisions in the assessee's cases and related group concerns. Penalty proceedings under Section 271(l)(c) were not specifically addressed as they were deemed consequential to other findings. Case-Laws Income Tax Mon, 11 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388456