https://www.taxtmi.com/caselaws?id=779894 ITAT KOLKATA upheld CIT(A) that writing back previously disallowed amounts would otherwise cause double taxation, rejecting Revenue's ground. AO's disallowance of leave-encashment provision was sustained in principle, but the assessee is to get credit for actual leave payments when giving effect. Revenue's royalty disallowance was dismissed on consistency; similar royalty payments were accepted in adjacent years. Transfer-pricing upward adjustment for advisory/technical services to an AE was rejected-services found rendered and at arm's length. River-bank/renovation additions and warranty provision claims were allowed. Unpaid leave liability issue decided against the assessee. DDT/DTAA issue remanded to the AO for reconsideration. en-us Wed, 23 Jul 2025 00:00:00 +0530 Wed, 15 Oct 2025 08:27:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779894 ITAT KOLKATA upheld CIT(A) that writing back previously disallowed amounts would otherwise cause double taxation, rejecting Revenue's ground. AO's disallowance of leave-encashment provision was sustained in principle, but the assessee is to get credit for actual leave payments when giving effect. Revenue's royalty disallowance was dismissed on consistency; similar royalty payments were accepted in adjacent years. Transfer-pricing upward adjustment for advisory/technical services to an AE was rejected-services found rendered and at arm's length. River-bank/renovation additions and warranty provision claims were allowed. Unpaid leave liability issue decided against the assessee. DDT/DTAA issue remanded to the AO for reconsideration. Case-Laws Income Tax Wed, 23 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779894