https://www.taxtmi.com/caselaws?id=297105 The Tribunal allowed the assessee's appeal in a case involving arm's length price adjustment on interest receivables with overseas Associated Enterprises and Section 43B disallowance related to employees' provident fund. The arm's length price adjustment was deleted due to incorrect application of rates, and the disallowance related to provident fund was deleted based on legislative intent clarified in the explanatory memorandum to the Finance Act, 2021. The order was pronounced on 19th May 2021. en-us Wed, 19 May 2021 00:00:00 +0530 Thu, 19 Aug 2021 04:50:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297105 The Tribunal allowed the assessee's appeal in a case involving arm's length price adjustment on interest receivables with overseas Associated Enterprises and Section 43B disallowance related to employees' provident fund. The arm's length price adjustment was deleted due to incorrect application of rates, and the disallowance related to provident fund was deleted based on legislative intent clarified in the explanatory memorandum to the Finance Act, 2021. The order was pronounced on 19th May 2021. Case-Laws Income Tax Wed, 19 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297105