https://www.taxtmi.com/caselaws?id=390271 The tribunal dismissed the revenue's appeal due to the low tax effect and remitted the issues of deemed dividend and TP adjustments back to the assessing officer and CIT(A) for fresh consideration, ensuring alignment with earlier years' findings and providing the assessee an opportunity to present new details and arguments. The tribunal emphasized the importance of consistency in treatment and methodology, particularly in Transfer Pricing adjustments. en-us Mon, 25 Nov 2019 00:00:00 +0530 Fri, 27 Dec 2019 09:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390271 The tribunal dismissed the revenue's appeal due to the low tax effect and remitted the issues of deemed dividend and TP adjustments back to the assessing officer and CIT(A) for fresh consideration, ensuring alignment with earlier years' findings and providing the assessee an opportunity to present new details and arguments. The tribunal emphasized the importance of consistency in treatment and methodology, particularly in Transfer Pricing adjustments. Case-Laws Income Tax Mon, 25 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390271