https://www.taxtmi.com/caselaws?id=418935 The Revenue's appeal challenging the deletion of a transfer pricing adjustment for "Receipt of Commission" was dismissed by the Tribunal. The Tribunal upheld the deletion, concluding that the commission received was at Arm's Length Price. The Tribunal partially allowed the assessee's appeal regarding claims for Education Cess, Depreciation on premises and software, and Transfer Pricing Adjustment on product prices. The Tribunal also confirmed the disallowance under section 14A of the Act, partially in favor of the assessee. en-us Fri, 18 Feb 2022 00:00:00 +0530 Mon, 28 Feb 2022 08:33:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418935 The Revenue's appeal challenging the deletion of a transfer pricing adjustment for "Receipt of Commission" was dismissed by the Tribunal. The Tribunal upheld the deletion, concluding that the commission received was at Arm's Length Price. The Tribunal partially allowed the assessee's appeal regarding claims for Education Cess, Depreciation on premises and software, and Transfer Pricing Adjustment on product prices. The Tribunal also confirmed the disallowance under section 14A of the Act, partially in favor of the assessee. Case-Laws Income Tax Fri, 18 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418935