https://www.taxtmi.com/caselaws?id=305169 The Tribunal upheld the deletion of the addition on account of deemed dividend and interest, dismissing the Revenue's appeal. Concerning transfer pricing, the Tribunal directed the exclusion of certain comparables and a reevaluation of the administration services payment. It upheld the interest under section 234B and found the Revenue's appeal not maintainable due to a non-existing entity. Additionally, the Tribunal provided directions on R&D compensation comparables and working capital adjustments, partly allowing the assessee's appeal and instructing the TPO to align decisions with the Tribunal's directives. en-us Tue, 24 Jul 2018 00:00:00 +0530 Mon, 21 Nov 2022 09:54:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305169 The Tribunal upheld the deletion of the addition on account of deemed dividend and interest, dismissing the Revenue's appeal. Concerning transfer pricing, the Tribunal directed the exclusion of certain comparables and a reevaluation of the administration services payment. It upheld the interest under section 234B and found the Revenue's appeal not maintainable due to a non-existing entity. Additionally, the Tribunal provided directions on R&D compensation comparables and working capital adjustments, partly allowing the assessee's appeal and instructing the TPO to align decisions with the Tribunal's directives. Case-Laws Income Tax Tue, 24 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305169