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    <title>2022 (6) TMI 1363 - ITAT BANGALORE</title>
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    <description>The Tribunal partly allowed the appeal, granting relief on the grounds of disallowance under section 40(a)(i) and interest expenditure claimed under section 57(iii), while dismissing the jurisdictional challenge and upholding the transfer pricing adjustment. The issue of provision for bad and doubtful debts was remanded for verification.</description>
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      <description>The Tribunal partly allowed the appeal, granting relief on the grounds of disallowance under section 40(a)(i) and interest expenditure claimed under section 57(iii), while dismissing the jurisdictional challenge and upholding the transfer pricing adjustment. The issue of provision for bad and doubtful debts was remanded for verification.</description>
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