https://www.taxtmi.com/caselaws?id=395498 The Tribunal dismissed the Revenue's appeal and allowed the taxpayer's appeal for statistical purposes. The Tribunal upheld the CIT(A)'s decisions on the ALP of royalty payment and provision for gratuity under section 115JB, restored the disallowance under section 14A to the AO, deleted the additions on account of MTM loss and foreign currency gain, and remanded the issue of provision for gratuity under normal provisions back to the CIT(A). en-us Thu, 14 May 2020 00:00:00 +0530 Mon, 25 May 2020 17:17:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395498 The Tribunal dismissed the Revenue's appeal and allowed the taxpayer's appeal for statistical purposes. The Tribunal upheld the CIT(A)'s decisions on the ALP of royalty payment and provision for gratuity under section 115JB, restored the disallowance under section 14A to the AO, deleted the additions on account of MTM loss and foreign currency gain, and remanded the issue of provision for gratuity under normal provisions back to the CIT(A). Case-Laws Income Tax Thu, 14 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395498