https://www.taxtmi.com/caselaws?id=435269 The appeal was partly allowed, with TP adjustments on Advertising, Marketing, and Promotion (AMP) expenses, Convention expenses, Reimbursement of Expenses, Import of Finished Goods, Disallowance of Depreciation on Buildings, and Non-Granting of Depreciation on Non-Compete Fee being decided in favor of the assessee based on past rulings. Disallowance of Expenditure on Medical Practitioners was sent back for reconsideration, while Non-Granting of TDS Credit was remanded for correct assessment. Charging of interest under sections 234A and 234B was upheld, and an additional ground on Education Cess was dismissed. The Tribunal stressed natural justice and consistency in its decision. en-us Sun, 17 Jul 2022 00:00:00 +0530 Thu, 16 Mar 2023 08:39:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435269 The appeal was partly allowed, with TP adjustments on Advertising, Marketing, and Promotion (AMP) expenses, Convention expenses, Reimbursement of Expenses, Import of Finished Goods, Disallowance of Depreciation on Buildings, and Non-Granting of Depreciation on Non-Compete Fee being decided in favor of the assessee based on past rulings. Disallowance of Expenditure on Medical Practitioners was sent back for reconsideration, while Non-Granting of TDS Credit was remanded for correct assessment. Charging of interest under sections 234A and 234B was upheld, and an additional ground on Education Cess was dismissed. The Tribunal stressed natural justice and consistency in its decision. Case-Laws Income Tax Sun, 17 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435269