https://www.taxtmi.com/caselaws?id=286299 The Tribunal partly allowed the appeals, upholding the TPO's use of the Comparable Uncontrolled Price method for transfer pricing adjustments on export of Finished Dosage Forms to Associated Enterprises. The treatment of E-Connectivity charges as capital expenditure was affirmed, with directions for depreciation on e-connectivity assets. Issues regarding interest levy were deemed consequential, and the matter of short grant of advance tax credit was dismissed. The Tribunal directed adjustments for marketing expenses and upheld the capital treatment of e-connectivity charges. en-us Thu, 11 Apr 2019 00:00:00 +0530 Thu, 20 Feb 2020 10:19:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286299 The Tribunal partly allowed the appeals, upholding the TPO's use of the Comparable Uncontrolled Price method for transfer pricing adjustments on export of Finished Dosage Forms to Associated Enterprises. The treatment of E-Connectivity charges as capital expenditure was affirmed, with directions for depreciation on e-connectivity assets. Issues regarding interest levy were deemed consequential, and the matter of short grant of advance tax credit was dismissed. The Tribunal directed adjustments for marketing expenses and upheld the capital treatment of e-connectivity charges. Case-Laws Income Tax Thu, 11 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286299