https://www.taxtmi.com/caselaws?id=286155 ITAT AHMEDABAD upheld deletion of transfer-pricing adjustments: the addition for interest on loans to associated enterprises was deleted because the appellate order on the earlier year remained unchallenged and binding for subsequent years; corporate-guarantee charges given by the assessee in the course of stewardship for its subsidiaries were held not to be international transactions, so no ALP adjustment arises and the related adjustment was deleted. The tribunal confirmed deletion of the positive adjustment under section 14A for book-profit computation. The tribunal noted late payment of employee PF/ESI contributions was adverse to the assessee as decided by the HC. en-us Mon, 08 Jan 2018 00:00:00 +0530 Fri, 22 Aug 2025 22:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286155 ITAT AHMEDABAD upheld deletion of transfer-pricing adjustments: the addition for interest on loans to associated enterprises was deleted because the appellate order on the earlier year remained unchallenged and binding for subsequent years; corporate-guarantee charges given by the assessee in the course of stewardship for its subsidiaries were held not to be international transactions, so no ALP adjustment arises and the related adjustment was deleted. The tribunal confirmed deletion of the positive adjustment under section 14A for book-profit computation. The tribunal noted late payment of employee PF/ESI contributions was adverse to the assessee as decided by the HC. Case-Laws Income Tax Mon, 08 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286155