https://www.taxtmi.com/caselaws?id=764901 The court ruled that the protective additions made by the Assessing Officer (AO) for assessment years 2010-11 and 2011-12 under "information & technology fees" and for 2013-14 under "commission on sales" were unsustainable. These additions were deemed unnecessary as the disputes were resolved through Mutual Agreement Procedures (MAP) proceedings, which confirmed the adjustments made by the Transfer Pricing Officer (TPO). Consequently, the court ordered the deletion of these protective additions, allowing the appeals of the assessee. The decision was pronounced in open court on 16th December 2024. en-us Mon, 16 Dec 2024 00:00:00 +0530 Tue, 21 Jan 2025 09:16:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764901 The court ruled that the protective additions made by the Assessing Officer (AO) for assessment years 2010-11 and 2011-12 under "information & technology fees" and for 2013-14 under "commission on sales" were unsustainable. These additions were deemed unnecessary as the disputes were resolved through Mutual Agreement Procedures (MAP) proceedings, which confirmed the adjustments made by the Transfer Pricing Officer (TPO). Consequently, the court ordered the deletion of these protective additions, allowing the appeals of the assessee. The decision was pronounced in open court on 16th December 2024. Case-Laws Income Tax Mon, 16 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764901