https://www.taxtmi.com/caselaws?id=295057 The appeal was partly allowed for statistical purposes, with specific issues remanded to the AO for further verification and recalculations. The tribunal upheld the disallowance of royalty payments on export sales, citing consistency with prior decisions. The addition for payments to foreign concerns without TDS was remanded back to the AO for verification of the assessee's claims. The incorrect figure for the carry forward of short-term capital loss was also remanded for recalculation in line with earlier orders. en-us Wed, 21 Sep 2016 00:00:00 +0530 Tue, 18 May 2021 08:29:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295057 The appeal was partly allowed for statistical purposes, with specific issues remanded to the AO for further verification and recalculations. The tribunal upheld the disallowance of royalty payments on export sales, citing consistency with prior decisions. The addition for payments to foreign concerns without TDS was remanded back to the AO for verification of the assessee's claims. The incorrect figure for the carry forward of short-term capital loss was also remanded for recalculation in line with earlier orders. Case-Laws Income Tax Wed, 21 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295057