https://www.taxtmi.com/caselaws?id=285998 The Tribunal dismissed all Revenue's appeals, upholding the CIT(A)'s decisions on various issues including Arm's Length Price (ALP) Adjustment of Interest on Loans and Corporate Guarantees, Disallowance under Section 14A, Disallowance of Prior Period Expenses, Treatment of Compensation Received, Disallowance for Non-Deduction of TDS, and Disallowance under Section 40(a)(ia) for Short Deduction of TDS. The Tribunal affirmed that the adjustments made were within acceptable ranges, disallowances were not warranted based on the facts, and certain payments did not attract TDS provisions. en-us Thu, 22 Nov 2018 00:00:00 +0530 Fri, 07 Feb 2020 09:41:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285998 The Tribunal dismissed all Revenue's appeals, upholding the CIT(A)'s decisions on various issues including Arm's Length Price (ALP) Adjustment of Interest on Loans and Corporate Guarantees, Disallowance under Section 14A, Disallowance of Prior Period Expenses, Treatment of Compensation Received, Disallowance for Non-Deduction of TDS, and Disallowance under Section 40(a)(ia) for Short Deduction of TDS. The Tribunal affirmed that the adjustments made were within acceptable ranges, disallowances were not warranted based on the facts, and certain payments did not attract TDS provisions. Case-Laws Income Tax Thu, 22 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285998