https://www.taxtmi.com/caselaws?id=406545 The Tribunal partly allowed the assessee's appeal and dismissed the Revenue's appeal in a case involving various disallowances such as administrative expenses under Section 14A, deduction for a captive power generating unit under Section 80IA, additional depreciation under Section 32(1)(iia), portfolio management expenditure, professional fee under Section 40(a)(i), transfer pricing adjustment, royalty and technical guidance fee, model fee, export commission, and warranty provisions. The Tribunal's decisions were based on precedents and consistent interpretations of relevant provisions, resulting in a mixed outcome for the parties involved. en-us Wed, 13 Jan 2021 00:00:00 +0530 Fri, 16 Apr 2021 19:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406545 The Tribunal partly allowed the assessee's appeal and dismissed the Revenue's appeal in a case involving various disallowances such as administrative expenses under Section 14A, deduction for a captive power generating unit under Section 80IA, additional depreciation under Section 32(1)(iia), portfolio management expenditure, professional fee under Section 40(a)(i), transfer pricing adjustment, royalty and technical guidance fee, model fee, export commission, and warranty provisions. The Tribunal's decisions were based on precedents and consistent interpretations of relevant provisions, resulting in a mixed outcome for the parties involved. Case-Laws Income Tax Wed, 13 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406545