https://www.taxtmi.com/caselaws?id=436164 The Tribunal partly allowed both the Assessing Officer's and the assessee's appeals, making specific adjustments and deletions based on detailed analysis. The Tribunal upheld the restoration of disallowance for late payment of employees' provident fund contribution, deletion of disallowance on director's salary and administrative expenses, deletion of disallowance under section 14A, deletion of adjustment to brokerage expenses, determination of arm's-length price of guarantee commission, and sustaining a 10% markup on expense reimbursement. The decision was pronounced on 27.03.2023. en-us Mon, 27 Mar 2023 00:00:00 +0530 Wed, 05 Apr 2023 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436164 The Tribunal partly allowed both the Assessing Officer's and the assessee's appeals, making specific adjustments and deletions based on detailed analysis. The Tribunal upheld the restoration of disallowance for late payment of employees' provident fund contribution, deletion of disallowance on director's salary and administrative expenses, deletion of disallowance under section 14A, deletion of adjustment to brokerage expenses, determination of arm's-length price of guarantee commission, and sustaining a 10% markup on expense reimbursement. The decision was pronounced on 27.03.2023. Case-Laws Income Tax Mon, 27 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436164