https://www.taxtmi.com/caselaws?id=305918 The Tribunal partially allowed the appeal, setting aside the issue back to the TPO for further examination based on the evidence to be provided by the assessee. The need and benefit tests were left to the assessee's discretion. The appeal was allowed for statistical purposes. en-us Wed, 24 Nov 2021 00:00:00 +0530 Fri, 30 Dec 2022 09:52:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305918 The Tribunal partially allowed the appeal, setting aside the issue back to the TPO for further examination based on the evidence to be provided by the assessee. The need and benefit tests were left to the assessee's discretion. The appeal was allowed for statistical purposes. Case-Laws Income Tax Wed, 24 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305918