https://www.taxtmi.com/caselaws?id=401454 The Tribunal upheld the CIT(A)'s decisions on all issues, dismissing the appeals filed by both the revenue and the assessee. Key points included the proper application of transfer pricing provisions, the correct classification of commission payments, the justified disallowance under Section 14A, and the appropriate handling of brought forward and carry forward business losses. en-us Thu, 22 Oct 2020 00:00:00 +0530 Tue, 08 Dec 2020 11:22:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401454 The Tribunal upheld the CIT(A)'s decisions on all issues, dismissing the appeals filed by both the revenue and the assessee. Key points included the proper application of transfer pricing provisions, the correct classification of commission payments, the justified disallowance under Section 14A, and the appropriate handling of brought forward and carry forward business losses. Case-Laws Income Tax Thu, 22 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401454