https://www.taxtmi.com/caselaws?id=435708 The tribunal allowed the assessee's appeal due to the time-barred nature of the Transfer Pricing Officer's order, rendering the subsequent assessment order invalid. The issues concerning transfer pricing adjustments and disallowance under Section 14A were remanded to the Assessing Officer for re-examination. The appeals regarding the levy of interest and penalty proceedings were not the central focus and were not extensively addressed. Both the revenue's appeal and the assessee's cross-objection were dismissed. en-us Thu, 22 Dec 2022 00:00:00 +0530 Thu, 23 Mar 2023 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435708 The tribunal allowed the assessee's appeal due to the time-barred nature of the Transfer Pricing Officer's order, rendering the subsequent assessment order invalid. The issues concerning transfer pricing adjustments and disallowance under Section 14A were remanded to the Assessing Officer for re-examination. The appeals regarding the levy of interest and penalty proceedings were not the central focus and were not extensively addressed. Both the revenue's appeal and the assessee's cross-objection were dismissed. Case-Laws Income Tax Thu, 22 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435708