https://www.taxtmi.com/caselaws?id=284715 The Court dismissed the appeal as no substantial questions of law arose from the issues raised by the Revenue. The disallowance under Section 14A was rejected due to the absence of tax-exempted income. The interest income on delayed receipts required further factual analysis, leading to dismissal as no legal question emerged. Transfer pricing adjustments on comparables were deemed factual, resulting in the appeal's dismissal. The judgment highlighted the reliance on legal precedents and factual considerations in reaching this outcome. en-us Tue, 12 Feb 2019 00:00:00 +0530 Fri, 06 Dec 2019 11:27:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284715 The Court dismissed the appeal as no substantial questions of law arose from the issues raised by the Revenue. The disallowance under Section 14A was rejected due to the absence of tax-exempted income. The interest income on delayed receipts required further factual analysis, leading to dismissal as no legal question emerged. Transfer pricing adjustments on comparables were deemed factual, resulting in the appeal's dismissal. The judgment highlighted the reliance on legal precedents and factual considerations in reaching this outcome. Case-Laws Income Tax Tue, 12 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284715