https://www.taxtmi.com/caselaws?id=294213 The Tribunal partially allowed the appeal for statistical purposes. It remanded the determination of the most appropriate method for Arm's Length Price (ALP) calculation back to the Transfer Pricing Officer (TPO) for reconsideration. The Tribunal upheld the applicability of Section 194C for TDS on marketing sponsorship expenses, affirming the disallowance under Section 40(a)(ia) for non-deduction of TDS. The decision was pronounced on 18th September 2015. en-us Fri, 18 Sep 2015 00:00:00 +0530 Sat, 27 Mar 2021 07:39:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294213 The Tribunal partially allowed the appeal for statistical purposes. It remanded the determination of the most appropriate method for Arm's Length Price (ALP) calculation back to the Transfer Pricing Officer (TPO) for reconsideration. The Tribunal upheld the applicability of Section 194C for TDS on marketing sponsorship expenses, affirming the disallowance under Section 40(a)(ia) for non-deduction of TDS. The decision was pronounced on 18th September 2015. Case-Laws Income Tax Fri, 18 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294213