https://www.taxtmi.com/caselaws?id=285269 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decisions on arm's length price adjustments for account management charges and management fee, as well as the disallowance of software purchases as revenue expenditure. The Tribunal also allowed the assessee's cross-appeal, condoning the delay and deleting the disallowance of educational cess. The decisions were based on judicial consistency, proper analysis, and adherence to legal principles, resulting in a favorable outcome for the assessee. en-us Wed, 23 Oct 2019 00:00:00 +0530 Sun, 05 Jan 2020 22:47:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285269 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decisions on arm's length price adjustments for account management charges and management fee, as well as the disallowance of software purchases as revenue expenditure. The Tribunal also allowed the assessee's cross-appeal, condoning the delay and deleting the disallowance of educational cess. The decisions were based on judicial consistency, proper analysis, and adherence to legal principles, resulting in a favorable outcome for the assessee. Case-Laws Income Tax Wed, 23 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285269