https://www.taxtmi.com/caselaws?id=428661 The ITAT upheld the CIT (A)'s decisions on various issues including royalty, corporate guarantee charges, loan to AE, receivables, deductions under sections 80IB and 80IC, PF, ESI & EPS contributions, and notional expenditure on exempted income. The ITAT also allowed additional claims by the assessee for excise duty refund and stock option scheme expenses, remanding them for adjudication. The appeals were allowed for statistical purposes, emphasizing consistency with previous rulings and judicial discipline. en-us Tue, 20 Sep 2022 00:00:00 +0530 Mon, 23 Jan 2023 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428661 The ITAT upheld the CIT (A)'s decisions on various issues including royalty, corporate guarantee charges, loan to AE, receivables, deductions under sections 80IB and 80IC, PF, ESI & EPS contributions, and notional expenditure on exempted income. The ITAT also allowed additional claims by the assessee for excise duty refund and stock option scheme expenses, remanding them for adjudication. The appeals were allowed for statistical purposes, emphasizing consistency with previous rulings and judicial discipline. Case-Laws Income Tax Tue, 20 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428661