https://www.taxtmi.com/caselaws?id=416401 The Tribunal allowed the appeal partially, ruling in favor of the assessee on transfer pricing adjustments for royalty and interest on CCDs, disallowance under Section 14A, and directed verification and allowance of deductions under Section 40(a). The matter concerning the recharacterization of the suo moto disallowance was remitted for fresh consideration. en-us Mon, 06 Dec 2021 00:00:00 +0530 Mon, 27 Dec 2021 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416401 The Tribunal allowed the appeal partially, ruling in favor of the assessee on transfer pricing adjustments for royalty and interest on CCDs, disallowance under Section 14A, and directed verification and allowance of deductions under Section 40(a). The matter concerning the recharacterization of the suo moto disallowance was remitted for fresh consideration. Case-Laws Income Tax Mon, 06 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416401