https://www.taxtmi.com/caselaws?id=431374 The Tribunal allowed the appeal for statistical purposes, remanding certain issues for fresh consideration by the relevant authorities. The challenge to the TPO/DRP's decision on intercompany agreement was remanded for further review based on additional evidence. The disallowance of ESOP expenditure was also remanded for proper reasoning and consideration of SEBI guidelines. The disallowance of PF expenditure was overturned as it was paid before the due date. Grounds for penalty under section 271(1)(c) were dismissed as premature. en-us Wed, 13 Jul 2022 00:00:00 +0530 Tue, 18 Apr 2023 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431374 The Tribunal allowed the appeal for statistical purposes, remanding certain issues for fresh consideration by the relevant authorities. The challenge to the TPO/DRP's decision on intercompany agreement was remanded for further review based on additional evidence. The disallowance of ESOP expenditure was also remanded for proper reasoning and consideration of SEBI guidelines. The disallowance of PF expenditure was overturned as it was paid before the due date. Grounds for penalty under section 271(1)(c) were dismissed as premature. Case-Laws Income Tax Wed, 13 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431374