https://www.taxtmi.com/caselaws?id=438764 The appeal was allowed by the ITAT, with the transfer pricing adjustment made by the TPO being deleted. The disallowance under section 40(a)(i) proposed by the CIT(A) was rejected. The additional ground challenging the jurisdiction of the Additional Commissioner was not adjudicated. en-us Wed, 17 May 2023 00:00:00 +0530 Wed, 07 Jun 2023 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438764 The appeal was allowed by the ITAT, with the transfer pricing adjustment made by the TPO being deleted. The disallowance under section 40(a)(i) proposed by the CIT(A) was rejected. The additional ground challenging the jurisdiction of the Additional Commissioner was not adjudicated. Case-Laws Income Tax Wed, 17 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438764