https://www.taxtmi.com/caselaws?id=399050 The Tribunal granted partial relief to the assessee in a case involving transfer pricing, corporate tax, and other issues. It excluded certain comparables in the transfer pricing analysis, upheld the non-taxability of management services fees under the India-France Double Tax Avoidance Agreement, directed the exclusion of specified expenses for deduction computation under Section 10AA, and set aside the disallowance of foreign exchange losses for further verification. The Tribunal dismissed the assessee's argument on the limitation of the assessment order, emphasizing the self-contained nature of Section 144C. en-us Mon, 28 Sep 2020 00:00:00 +0530 Thu, 01 Oct 2020 15:45:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399050 The Tribunal granted partial relief to the assessee in a case involving transfer pricing, corporate tax, and other issues. It excluded certain comparables in the transfer pricing analysis, upheld the non-taxability of management services fees under the India-France Double Tax Avoidance Agreement, directed the exclusion of specified expenses for deduction computation under Section 10AA, and set aside the disallowance of foreign exchange losses for further verification. The Tribunal dismissed the assessee's argument on the limitation of the assessment order, emphasizing the self-contained nature of Section 144C. Case-Laws Income Tax Mon, 28 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399050