https://www.taxtmi.com/caselaws?id=412630 Education cess and secondary higher education cess paid on income-tax were treated as deductible business expenditure, and the additional ground was admitted because it arose from the existing record. A separate transfer pricing adjustment on receivables was deleted because, once working capital adjustment was granted, no further adjustment was justified on the same facts. Reimbursement of relocation expenses was not finally brought within disallowance under section 40(a)(i) as fees for technical services, because the treaty make available clause had not been examined; the matter was remanded for fresh consideration. en-us Thu, 16 Sep 2021 00:00:00 +0530 Thu, 30 Dec 2021 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412630 Education cess and secondary higher education cess paid on income-tax were treated as deductible business expenditure, and the additional ground was admitted because it arose from the existing record. A separate transfer pricing adjustment on receivables was deleted because, once working capital adjustment was granted, no further adjustment was justified on the same facts. Reimbursement of relocation expenses was not finally brought within disallowance under section 40(a)(i) as fees for technical services, because the treaty make available clause had not been examined; the matter was remanded for fresh consideration. Case-Laws Income Tax Thu, 16 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412630