https://www.taxtmi.com/caselaws?id=395674 The Tribunal partly allowed the appeal, deleting the Transfer Pricing (TP) adjustment related to the export of goods, upholding the TP adjustment related to the corporate guarantee, and allowing the deduction under section 35(2AB) for research and development expenditure. The decision considered the impact of the COVID-19 pandemic on the delayed pronouncement of the order. en-us Tue, 26 May 2020 00:00:00 +0530 Tue, 02 Jun 2020 09:21:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395674 The Tribunal partly allowed the appeal, deleting the Transfer Pricing (TP) adjustment related to the export of goods, upholding the TP adjustment related to the corporate guarantee, and allowing the deduction under section 35(2AB) for research and development expenditure. The decision considered the impact of the COVID-19 pandemic on the delayed pronouncement of the order. Case-Laws Income Tax Tue, 26 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395674