https://www.taxtmi.com/caselaws?id=398222 The Tribunal partly allowed the appeal by deleting the Transfer Pricing adjustment related to AMP expenses, treating infrastructure development expenditure as revenue, restoring the interest income classification issue to the AO, and directing the set-off of unabsorbed depreciation. Penalty proceedings were deemed premature and not adjudicated. en-us Mon, 07 Sep 2020 00:00:00 +0530 Wed, 09 Sep 2020 18:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398222 The Tribunal partly allowed the appeal by deleting the Transfer Pricing adjustment related to AMP expenses, treating infrastructure development expenditure as revenue, restoring the interest income classification issue to the AO, and directing the set-off of unabsorbed depreciation. Penalty proceedings were deemed premature and not adjudicated. Case-Laws Income Tax Mon, 07 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398222