https://www.taxtmi.com/caselaws?id=409881 The Tribunal allowed the appeal for statistical purposes, directing a fresh examination and redetermination of certain issues by the AO. The order was pronounced on 12th July 2021. Key issues involved transfer pricing adjustments for software development services, addition under section 28(iv) for assets received free of cost, non-granting of MAT credit, and charging of interest under sections 234B and 234C. The Tribunal directed exclusion and inclusion of comparables for transfer pricing adjustments and remanded the section 28(iv) issue for further examination regarding ownership rights of the assets. en-us Mon, 12 Jul 2021 00:00:00 +0530 Fri, 05 Aug 2022 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409881 The Tribunal allowed the appeal for statistical purposes, directing a fresh examination and redetermination of certain issues by the AO. The order was pronounced on 12th July 2021. Key issues involved transfer pricing adjustments for software development services, addition under section 28(iv) for assets received free of cost, non-granting of MAT credit, and charging of interest under sections 234B and 234C. The Tribunal directed exclusion and inclusion of comparables for transfer pricing adjustments and remanded the section 28(iv) issue for further examination regarding ownership rights of the assets. Case-Laws Income Tax Mon, 12 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409881