https://www.taxtmi.com/caselaws?id=391109 The Tribunal partly allowed the appeals for statistical purposes, directing fresh adjudication on the adjustment to the arm's length price of royalty paid to the Associated Enterprises and the taxability of the Sales Tax refund. The Tribunal stressed the importance of considering all relevant evidence and submissions in these matters. The issues regarding set-off of long-term capital gain, interest levies, and penalty proceedings were either resolved or not pressed by the assessee. en-us Thu, 16 Jan 2020 00:00:00 +0530 Mon, 20 Jan 2020 08:56:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391109 The Tribunal partly allowed the appeals for statistical purposes, directing fresh adjudication on the adjustment to the arm's length price of royalty paid to the Associated Enterprises and the taxability of the Sales Tax refund. The Tribunal stressed the importance of considering all relevant evidence and submissions in these matters. The issues regarding set-off of long-term capital gain, interest levies, and penalty proceedings were either resolved or not pressed by the assessee. Case-Laws Income Tax Thu, 16 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391109