https://www.taxtmi.com/caselaws?id=771305 In this tax case, the Tribunal addressed transfer pricing and deduction disputes for AY 2013-14. The SC emphasized consistency in tax proceedings. The Tribunal allowed royalty and FTS payments as deductions, finding no justification for the TPO's disallowance, given identical circumstances to the previous year's accepted assessment. The service agreement fees depreciation issue was remanded for fresh assessment by the AO, maintaining the principle of uniform tax treatment. en-us Fri, 16 May 2025 00:00:00 +0530 Fri, 23 May 2025 08:46:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771305 In this tax case, the Tribunal addressed transfer pricing and deduction disputes for AY 2013-14. The SC emphasized consistency in tax proceedings. The Tribunal allowed royalty and FTS payments as deductions, finding no justification for the TPO's disallowance, given identical circumstances to the previous year's accepted assessment. The service agreement fees depreciation issue was remanded for fresh assessment by the AO, maintaining the principle of uniform tax treatment. Case-Laws Income Tax Fri, 16 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771305