https://www.taxtmi.com/caselaws?id=464016 ITAT (Mumbai) set aside transfer pricing adjustments and related disallowances raised by the TPO, deleting AMP, service-fee, global services and IT-charge adjustments as covered by coordinate-bench decisions and allowing the assessee's grounds. Royalty on trademark and related service-fee challenges were decided in the assessee's favour. Section 14A disallowance was remitted to AO with directions as own funds exceeded investments. Short credit of TDS/dividend distribution tax and MAT-credit issues were remitted to the AO for verification/appropriate grant. Several disallowances for allocation between units were deleted. Grounds allowed or remitted for statistical purposes. en-us Wed, 20 Sep 2023 00:00:00 +0530 Wed, 24 Sep 2025 17:31:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464016 ITAT (Mumbai) set aside transfer pricing adjustments and related disallowances raised by the TPO, deleting AMP, service-fee, global services and IT-charge adjustments as covered by coordinate-bench decisions and allowing the assessee's grounds. Royalty on trademark and related service-fee challenges were decided in the assessee's favour. Section 14A disallowance was remitted to AO with directions as own funds exceeded investments. Short credit of TDS/dividend distribution tax and MAT-credit issues were remitted to the AO for verification/appropriate grant. Several disallowances for allocation between units were deleted. Grounds allowed or remitted for statistical purposes. Case-Laws Income Tax Wed, 20 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464016