https://www.taxtmi.com/caselaws?id=416872 The Tribunal allowed the appeal in part, providing relief to the assessee on various grounds. The Tribunal directed the exclusion of certain comparables in transfer pricing adjustments, deletion of disallowances on trade offers, trade price protection expenses, marketing expenditure on free handsets, and allowed the deduction of education cess and secondary and higher education cess. en-us Thu, 16 Dec 2021 00:00:00 +0530 Mon, 10 Jan 2022 09:01:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416872 The Tribunal allowed the appeal in part, providing relief to the assessee on various grounds. The Tribunal directed the exclusion of certain comparables in transfer pricing adjustments, deletion of disallowances on trade offers, trade price protection expenses, marketing expenditure on free handsets, and allowed the deduction of education cess and secondary and higher education cess. Case-Laws Income Tax Thu, 16 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416872