https://www.taxtmi.com/caselaws?id=390993 The appeal for the assessment year 2011-12 was allowed, and the appeal for the assessment year 2012-13 was allowed for statistical purposes. The Tribunal directed the deletion of transfer pricing adjustments related to royalty shortfall and supply of samples for both years and restored the issue of disallowance under Section 14A for verification. The initiation of penalty proceedings under Section 271(1)(c) was dismissed as premature. en-us Mon, 06 Jan 2020 00:00:00 +0530 Thu, 16 Jan 2020 15:58:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390993 The appeal for the assessment year 2011-12 was allowed, and the appeal for the assessment year 2012-13 was allowed for statistical purposes. The Tribunal directed the deletion of transfer pricing adjustments related to royalty shortfall and supply of samples for both years and restored the issue of disallowance under Section 14A for verification. The initiation of penalty proceedings under Section 271(1)(c) was dismissed as premature. Case-Laws Income Tax Mon, 06 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390993