https://www.taxtmi.com/caselaws?id=464248 ITAT HYDERABAD - AT remanded multiple issues to the AO/TPO. On TDS u/s 194J/40(a)(ia) the tribunal directed the AO to verify whether the recipient offered the reimbursed sums to tax; if shown paid, no disallowance. On transfer-pricing, interest on delayed receivables was held to fall within Sec. 92B and the matter was remitted for a proper TP study and recomputation of adjustments and interest rate by the AO/TPO. Procedural failure to refer ALP to the TPO was cured by remand for a de novo TPO determination. Appeal partly allowed for statistical purposes. en-us Mon, 01 Jul 2019 00:00:00 +0530 Tue, 14 Oct 2025 19:08:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464248 ITAT HYDERABAD - AT remanded multiple issues to the AO/TPO. On TDS u/s 194J/40(a)(ia) the tribunal directed the AO to verify whether the recipient offered the reimbursed sums to tax; if shown paid, no disallowance. On transfer-pricing, interest on delayed receivables was held to fall within Sec. 92B and the matter was remitted for a proper TP study and recomputation of adjustments and interest rate by the AO/TPO. Procedural failure to refer ALP to the TPO was cured by remand for a de novo TPO determination. Appeal partly allowed for statistical purposes. Case-Laws Income Tax Mon, 01 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464248