https://www.taxtmi.com/caselaws?id=419254 The appeal was allowed in favor of the assessee regarding disallowances under section 40(a)(ia) of the Income Tax Act, as the Tribunal found that the payments did not attract the provisions of TDS. The Tribunal directed a fresh examination of the disallowance of expenditure on refurbish and rebate on defective products. Additionally, the Transfer Pricing adjustment for Marketing Support Services was deleted after excluding certain comparables and aggregating marketing support services and distribution functions for benchmarking. en-us Tue, 22 Feb 2022 00:00:00 +0530 Mon, 07 Mar 2022 08:43:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419254 The appeal was allowed in favor of the assessee regarding disallowances under section 40(a)(ia) of the Income Tax Act, as the Tribunal found that the payments did not attract the provisions of TDS. The Tribunal directed a fresh examination of the disallowance of expenditure on refurbish and rebate on defective products. Additionally, the Transfer Pricing adjustment for Marketing Support Services was deleted after excluding certain comparables and aggregating marketing support services and distribution functions for benchmarking. Case-Laws Income Tax Tue, 22 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419254