https://www.taxtmi.com/caselaws?id=440702 The Tribunal partially allowed the appeal, directing the AO to pass consequential orders in accordance with its findings. The Tribunal upheld the assessee's contentions on transfer pricing adjustment, disallowance under Section 14A, deduction under Section 80G, and disallowance under Section 40(a)(ia). It directed the AO to consider the transfer pricing adjustment as NIL, delete the disallowance under Section 14A due to no exempt income earned, verify the deduction under Section 80G, and delete the disallowance under Section 40(a)(ia) related to employee secondment reimbursement. en-us Thu, 25 May 2023 00:00:00 +0530 Mon, 24 Jul 2023 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440702 The Tribunal partially allowed the appeal, directing the AO to pass consequential orders in accordance with its findings. The Tribunal upheld the assessee's contentions on transfer pricing adjustment, disallowance under Section 14A, deduction under Section 80G, and disallowance under Section 40(a)(ia). It directed the AO to consider the transfer pricing adjustment as NIL, delete the disallowance under Section 14A due to no exempt income earned, verify the deduction under Section 80G, and delete the disallowance under Section 40(a)(ia) related to employee secondment reimbursement. Case-Laws Income Tax Thu, 25 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440702