https://www.taxtmi.com/caselaws?id=306828 The appeals were partly allowed, granting significant relief to the assessee on various grounds. The Tribunal directed the AO to delete Transfer Pricing adjustments, allow deductions under section 80IB(11A) following precedent, and eliminate disallowances under section 14A. The Tribunal emphasized proper consideration of evidence and explanations by the AO, leading to the removal of additions based on incorrect assumptions. en-us Mon, 11 Apr 2022 00:00:00 +0530 Wed, 01 Mar 2023 01:20:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306828 The appeals were partly allowed, granting significant relief to the assessee on various grounds. The Tribunal directed the AO to delete Transfer Pricing adjustments, allow deductions under section 80IB(11A) following precedent, and eliminate disallowances under section 14A. The Tribunal emphasized proper consideration of evidence and explanations by the AO, leading to the removal of additions based on incorrect assumptions. Case-Laws Income Tax Mon, 11 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306828