https://www.taxtmi.com/caselaws?id=440809 On TP adjustment for management fees paid to AEs, the Tribunal held that the documentary evidence, including email correspondence, required fresh factual verification by the AO/TPO to determine ALP; the matter was remitted to the AO/TPO and the Revenue's ground was allowed for statistical purposes. On deduction under s.80-IA for operation of container freight stations, the Tribunal followed binding HC precedent treating a notified CFS as an eligible infrastructure facility; the Revenue's disallowance was rejected. On business development expenses incurred for client-staff tickets, the Tribunal accepted them as incurred for maintaining business relations; the disallowance was deleted. On employees' PF/ESI contributions paid beyond statutory due dates, SC law was applied to deny deduction; the Revenue's ground was allowed. en-us Wed, 05 Jul 2023 00:00:00 +0530 Mon, 05 Jan 2026 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440809 On TP adjustment for management fees paid to AEs, the Tribunal held that the documentary evidence, including email correspondence, required fresh factual verification by the AO/TPO to determine ALP; the matter was remitted to the AO/TPO and the Revenue's ground was allowed for statistical purposes. On deduction under s.80-IA for operation of container freight stations, the Tribunal followed binding HC precedent treating a notified CFS as an eligible infrastructure facility; the Revenue's disallowance was rejected. On business development expenses incurred for client-staff tickets, the Tribunal accepted them as incurred for maintaining business relations; the disallowance was deleted. On employees' PF/ESI contributions paid beyond statutory due dates, SC law was applied to deny deduction; the Revenue's ground was allowed. Case-Laws Income Tax Wed, 05 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440809