https://www.taxtmi.com/caselaws?id=306251 The Tribunal partly allowed both the assessee's and the Revenue's appeals for statistical purposes. Specific adjustments and recomputations were directed, particularly regarding the classification of merchanting trade and the disallowance under section 14A. The Tribunal emphasized adherence to arm's length pricing principles and relevant judicial precedents in its detailed analysis. en-us Thu, 30 Sep 2021 00:00:00 +0530 Thu, 19 Jan 2023 08:36:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306251 The Tribunal partly allowed both the assessee's and the Revenue's appeals for statistical purposes. Specific adjustments and recomputations were directed, particularly regarding the classification of merchanting trade and the disallowance under section 14A. The Tribunal emphasized adherence to arm's length pricing principles and relevant judicial precedents in its detailed analysis. Case-Laws Income Tax Thu, 30 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306251