https://www.taxtmi.com/caselaws?id=304801 The Tribunal allowed the appeals for statistical purposes, directing a fresh adjudication by the Assessing Officer. Emphasizing the need for a detailed examination of the cost-sharing agreement and additional evidences, the Tribunal highlighted the lack of proper consideration by the Departmental Authorities. The Assessing Officer was instructed to consider relevant legal provisions and provide a fair opportunity for both parties to present their arguments. The order was pronounced on December 14, 2018, in open Court. en-us Fri, 14 Dec 2018 00:00:00 +0530 Thu, 27 Oct 2022 17:59:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304801 The Tribunal allowed the appeals for statistical purposes, directing a fresh adjudication by the Assessing Officer. Emphasizing the need for a detailed examination of the cost-sharing agreement and additional evidences, the Tribunal highlighted the lack of proper consideration by the Departmental Authorities. The Assessing Officer was instructed to consider relevant legal provisions and provide a fair opportunity for both parties to present their arguments. The order was pronounced on December 14, 2018, in open Court. Case-Laws Income Tax Fri, 14 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304801