https://www.taxtmi.com/caselaws?id=307873 The Assessee's appeal was partly allowed, with the Tribunal remitting various issues back to the AO/TPO for fresh consideration. The Tribunal directed re-examination of transfer pricing adjustments, adjustment in respect of warranty costs, disallowance under Section 40(a)(ia) of rebates, disallowance of deferred revenue, disallowance of fixtures and stores interiors expenses, and levy of interest under Sections 234B and 234C. The revenue's appeal was allowed for statistical purposes, emphasizing the need for reassessment based on previous decisions and directions. en-us Fri, 11 Nov 2022 00:00:00 +0530 Fri, 12 May 2023 21:13:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307873 The Assessee's appeal was partly allowed, with the Tribunal remitting various issues back to the AO/TPO for fresh consideration. The Tribunal directed re-examination of transfer pricing adjustments, adjustment in respect of warranty costs, disallowance under Section 40(a)(ia) of rebates, disallowance of deferred revenue, disallowance of fixtures and stores interiors expenses, and levy of interest under Sections 234B and 234C. The revenue's appeal was allowed for statistical purposes, emphasizing the need for reassessment based on previous decisions and directions. Case-Laws Income Tax Fri, 11 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307873