https://www.taxtmi.com/caselaws?id=422507 The appeal was partly allowed for statistical purposes, with specific directions given to the AO/TPO on various issues. The Dispute Resolution Panel's decisions were upheld in part, with the Tribunal directing the AO to reconsider certain aspects related to the computation of deductions under Section 80IC/80IE, reallocation of expenses, disallowance under Section 14A, transfer pricing adjustments for corporate guarantees, and interest on outstanding receivables from Associated Enterprises. The Tribunal emphasized adherence to precedents set in the assessee's own cases for previous assessment years. en-us Tue, 05 Apr 2022 00:00:00 +0530 Mon, 16 May 2022 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422507 The appeal was partly allowed for statistical purposes, with specific directions given to the AO/TPO on various issues. The Dispute Resolution Panel's decisions were upheld in part, with the Tribunal directing the AO to reconsider certain aspects related to the computation of deductions under Section 80IC/80IE, reallocation of expenses, disallowance under Section 14A, transfer pricing adjustments for corporate guarantees, and interest on outstanding receivables from Associated Enterprises. The Tribunal emphasized adherence to precedents set in the assessee's own cases for previous assessment years. Case-Laws Income Tax Tue, 05 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422507