https://www.taxtmi.com/caselaws?id=307920 The Tribunal allowed the assessee's appeal for the Assessment Year (AY) 2009-10 for statistical purposes. The case involved the disallowance of pre-operative and administrative expenses, transfer pricing adjustments related to interest on Compulsory Convertible Debentures (CCDs), and the application of the LIBOR rate. The Tribunal remanded the issues back to the CIT(A) for fresh adjudication, emphasizing the need for proper examination of facts, application of legal principles, and compliance with procedural requirements, ensuring both parties are given adequate opportunity to present their case. en-us Mon, 05 Nov 2018 00:00:00 +0530 Wed, 17 May 2023 08:44:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307920 The Tribunal allowed the assessee's appeal for the Assessment Year (AY) 2009-10 for statistical purposes. The case involved the disallowance of pre-operative and administrative expenses, transfer pricing adjustments related to interest on Compulsory Convertible Debentures (CCDs), and the application of the LIBOR rate. The Tribunal remanded the issues back to the CIT(A) for fresh adjudication, emphasizing the need for proper examination of facts, application of legal principles, and compliance with procedural requirements, ensuring both parties are given adequate opportunity to present their case. Case-Laws Income Tax Mon, 05 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307920