https://www.taxtmi.com/caselaws?id=762228 ITAT Mumbai allowed the appeal for statistical purposes. The tribunal directed the AO to dispose of the assessee's rectification application regarding exempt dividend income treatment and refrain from adverse action until disposal. For transfer pricing adjustments on intra-group services, the AO was directed to reconsider the issue considering the unilateral APA covering AY 2016-17 to 2020-21 and modified return filed. The deduction under section 80G for CSR expenditure was remanded to AO with directions to allow deduction per DRP's earlier order after verifying conditions. Interest levy under section 234A was challenged successfully, with AO directed to verify extended due dates. Credit for DDT was also allowed upon verification of challans. en-us Mon, 25 Nov 2024 00:00:00 +0530 Tue, 26 Nov 2024 16:16:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762228 ITAT Mumbai allowed the appeal for statistical purposes. The tribunal directed the AO to dispose of the assessee's rectification application regarding exempt dividend income treatment and refrain from adverse action until disposal. For transfer pricing adjustments on intra-group services, the AO was directed to reconsider the issue considering the unilateral APA covering AY 2016-17 to 2020-21 and modified return filed. The deduction under section 80G for CSR expenditure was remanded to AO with directions to allow deduction per DRP's earlier order after verifying conditions. Interest levy under section 234A was challenged successfully, with AO directed to verify extended due dates. Credit for DDT was also allowed upon verification of challans. Case-Laws Income Tax Mon, 25 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762228