https://www.taxtmi.com/caselaws?id=430989 The assessee's appeal was partly allowed, with the Tribunal ruling in favor of the assessee on various issues such as provision for warranties, expenses on employees' stock options, disallowance under Section 40(a)(ia) for year-end provisions, weighted deduction under Section 35(2AB), and rental income from property let out. The Tribunal directed the AO to recompute deductions for the assessee on certain issues. The revenue's appeal was dismissed, with the Tribunal upholding decisions on issues like adjustment to arm's length price of international transactions, disallowance of pro-rata premium on redemption of FCCB, and dealers' incentive under Section 194H. en-us Tue, 04 Oct 2022 00:00:00 +0530 Fri, 02 Dec 2022 10:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430989 The assessee's appeal was partly allowed, with the Tribunal ruling in favor of the assessee on various issues such as provision for warranties, expenses on employees' stock options, disallowance under Section 40(a)(ia) for year-end provisions, weighted deduction under Section 35(2AB), and rental income from property let out. The Tribunal directed the AO to recompute deductions for the assessee on certain issues. The revenue's appeal was dismissed, with the Tribunal upholding decisions on issues like adjustment to arm's length price of international transactions, disallowance of pro-rata premium on redemption of FCCB, and dealers' incentive under Section 194H. Case-Laws Income Tax Tue, 04 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430989