https://www.taxtmi.com/caselaws?id=409839 The Tribunal partly allowed both appeals, remitting various issues back to the AO/TPO for fresh determinations. The adjustments related to brand royalty, management fees, and foreign exchange fluctuation loss were to be re-evaluated, with specific instructions to avoid duplicate payments and verify asset acquisition dates. The Tribunal upheld the disallowance of commission payment for non-deduction of tax at source, citing relevant case law. The order was issued on 15th July 2021. en-us Thu, 15 Jul 2021 00:00:00 +0530 Sat, 17 Jul 2021 07:28:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409839 The Tribunal partly allowed both appeals, remitting various issues back to the AO/TPO for fresh determinations. The adjustments related to brand royalty, management fees, and foreign exchange fluctuation loss were to be re-evaluated, with specific instructions to avoid duplicate payments and verify asset acquisition dates. The Tribunal upheld the disallowance of commission payment for non-deduction of tax at source, citing relevant case law. The order was issued on 15th July 2021. Case-Laws Income Tax Thu, 15 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409839