https://www.taxtmi.com/caselaws?id=306322 The Tribunal dismissed the revenue's appeal and allowed the assessee's appeal. The Tribunal directed the exclusion of certain comparables and remanded the issue of marketing support services transactions back to the CIT(A) for detailed adjudication. The Tribunal upheld the CIT(A)'s deletion of additions related to advertisement expenses and reduction of expenditure for Section 10A deduction. The Tribunal also upheld the imposition of interest and initiation of penalty proceedings as consequential in nature. en-us Tue, 31 Aug 2021 00:00:00 +0530 Sat, 21 Jan 2023 15:19:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306322 The Tribunal dismissed the revenue's appeal and allowed the assessee's appeal. The Tribunal directed the exclusion of certain comparables and remanded the issue of marketing support services transactions back to the CIT(A) for detailed adjudication. The Tribunal upheld the CIT(A)'s deletion of additions related to advertisement expenses and reduction of expenditure for Section 10A deduction. The Tribunal also upheld the imposition of interest and initiation of penalty proceedings as consequential in nature. Case-Laws Income Tax Tue, 31 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306322