https://www.taxtmi.com/caselaws?id=400985 The assessee's appeals were partly allowed, with the Tribunal making adjustments to the transfer pricing adjustments on cost contribution charges and field supervision services. Disallowances under various sections were dismissed, and adjustments related to unutilized CENVAT credit and AIR information were either deleted or partially allowed. The Tribunal upheld the assessee's claim for depreciation on Uninterrupted Power Supply at 60% rather than the Assessing Officer's 15%. The revenue's appeal for the Assessment Year 2009-10 was dismissed, maintaining consistency with previous decisions and judicial precedents. en-us Mon, 09 Nov 2020 00:00:00 +0530 Mon, 23 Nov 2020 20:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400985 The assessee's appeals were partly allowed, with the Tribunal making adjustments to the transfer pricing adjustments on cost contribution charges and field supervision services. Disallowances under various sections were dismissed, and adjustments related to unutilized CENVAT credit and AIR information were either deleted or partially allowed. The Tribunal upheld the assessee's claim for depreciation on Uninterrupted Power Supply at 60% rather than the Assessing Officer's 15%. The revenue's appeal for the Assessment Year 2009-10 was dismissed, maintaining consistency with previous decisions and judicial precedents. Case-Laws Income Tax Mon, 09 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400985