https://www.taxtmi.com/caselaws?id=400465 The Tribunal partially allowed the appeal, vacating the disallowance of expenses under Section 37(1) and directing the A.O. to consider risk adjustment and recalculate the Transfer Pricing adjustment based on cost. Other issues raised were dismissed or deemed irrelevant. en-us Thu, 05 Nov 2020 00:00:00 +0530 Sat, 07 Nov 2020 19:30:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400465 The Tribunal partially allowed the appeal, vacating the disallowance of expenses under Section 37(1) and directing the A.O. to consider risk adjustment and recalculate the Transfer Pricing adjustment based on cost. Other issues raised were dismissed or deemed irrelevant. Case-Laws Income Tax Thu, 05 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400465