https://www.taxtmi.com/caselaws?id=435005 The Tribunal partly allowed the appeal, restoring several issues to the Assessing Officer for reconsideration and verification. The Tribunal dismissed premature grounds related to adjustments not included in the final assessment order, granting the assessee liberty to raise the issue again if such additions are made in the future. The Tribunal clarified that a slump sale transaction between Indian subsidiaries did not qualify as an international transaction and directed the Assessing Officer to determine the transaction value. Additionally, issues regarding unbilled receivables, denial of deduction under section 10A, and non-consideration of revised income computation were also referred back to the Assessing Officer for proper examination. en-us Mon, 03 Oct 2022 00:00:00 +0530 Fri, 10 Mar 2023 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435005 The Tribunal partly allowed the appeal, restoring several issues to the Assessing Officer for reconsideration and verification. The Tribunal dismissed premature grounds related to adjustments not included in the final assessment order, granting the assessee liberty to raise the issue again if such additions are made in the future. The Tribunal clarified that a slump sale transaction between Indian subsidiaries did not qualify as an international transaction and directed the Assessing Officer to determine the transaction value. Additionally, issues regarding unbilled receivables, denial of deduction under section 10A, and non-consideration of revised income computation were also referred back to the Assessing Officer for proper examination. Case-Laws Income Tax Mon, 03 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435005