https://www.taxtmi.com/caselaws?id=435748 The Tribunal allowed the appeal, directing the deletion of the transfer pricing adjustment, the addition under section 69C, and the disallowance of the weighted deduction under section 35(2AB). The decision emphasized the importance of consistency in applying transfer pricing methods, the proper application of section 69C, and the allowance of R&D expenditure once approved by DSIR. en-us Mon, 17 Oct 2022 00:00:00 +0530 Sat, 25 Mar 2023 13:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435748 The Tribunal allowed the appeal, directing the deletion of the transfer pricing adjustment, the addition under section 69C, and the disallowance of the weighted deduction under section 35(2AB). The decision emphasized the importance of consistency in applying transfer pricing methods, the proper application of section 69C, and the allowance of R&D expenditure once approved by DSIR. Case-Laws Income Tax Mon, 17 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435748