https://www.taxtmi.com/caselaws?id=292845 The Tribunal upheld the CIT (Appeals) decision on the allocation of expenses to the 10A unit, set aside the disallowance of commission expenses for reconsideration, and remanded the transfer pricing adjustment and royalty payment issues to the AO/TPO for fresh consideration for the Assessment Year 2005-06. For the Assessment Year 2006-07, the Tribunal set aside the royalty payment issue to the AO/TPO on the same terms as the previous year. The appeals of the revenue were partly allowed. en-us Fri, 21 Apr 2017 00:00:00 +0530 Sat, 09 Jan 2021 20:29:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292845 The Tribunal upheld the CIT (Appeals) decision on the allocation of expenses to the 10A unit, set aside the disallowance of commission expenses for reconsideration, and remanded the transfer pricing adjustment and royalty payment issues to the AO/TPO for fresh consideration for the Assessment Year 2005-06. For the Assessment Year 2006-07, the Tribunal set aside the royalty payment issue to the AO/TPO on the same terms as the previous year. The appeals of the revenue were partly allowed. Case-Laws Income Tax Fri, 21 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292845