https://www.taxtmi.com/caselaws?id=449429 The ITAT Delhi remanded multiple issues back to the AO for fresh consideration. The tribunal allowed the assessee's appeal for statistical purposes regarding brought forward losses, directing the AO to consider the grievance after verification. The deduction under section 80IA(4)(i) was allowed following the assessee's own case precedent for AY 2016-17. Issues regarding expense deduction under section 40(a)(ia), transfer pricing adjustment, and retention money under section 43CB were remanded for fresh adjudication by the AO with adequate hearing opportunity. TDS credit verification was directed to be reconsidered, and interest under section 234B was to be recomputed accordingly. en-us Tue, 06 Feb 2024 00:00:00 +0530 Wed, 04 Dec 2024 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449429 The ITAT Delhi remanded multiple issues back to the AO for fresh consideration. The tribunal allowed the assessee's appeal for statistical purposes regarding brought forward losses, directing the AO to consider the grievance after verification. The deduction under section 80IA(4)(i) was allowed following the assessee's own case precedent for AY 2016-17. Issues regarding expense deduction under section 40(a)(ia), transfer pricing adjustment, and retention money under section 43CB were remanded for fresh adjudication by the AO with adequate hearing opportunity. TDS credit verification was directed to be reconsidered, and interest under section 234B was to be recomputed accordingly. Case-Laws Income Tax Tue, 06 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449429