https://www.taxtmi.com/caselaws?id=464401 ITAT MUMBAI remitted the disputed slump-sale characterization and related TP issues to the DRP for fresh adjudication, directing the DRP to complete its order on the AO's slump-sale addition and the assessee's alternate pro-rata/total-revenue contention on ITES adjustments. The issue under section 14A/Rule 8D was also remitted for a speaking DRP order considering factual and legal submissions. The Tribunal upheld the DRP's deletion of the TPO's secondary adjustment/interest imputation, finding no basis for such secondary adjustment under Chapter X, and accordingly dismissed the Revenue's appeal. en-us Fri, 13 Apr 2018 00:00:00 +0530 Tue, 28 Oct 2025 12:45:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464401 ITAT MUMBAI remitted the disputed slump-sale characterization and related TP issues to the DRP for fresh adjudication, directing the DRP to complete its order on the AO's slump-sale addition and the assessee's alternate pro-rata/total-revenue contention on ITES adjustments. The issue under section 14A/Rule 8D was also remitted for a speaking DRP order considering factual and legal submissions. The Tribunal upheld the DRP's deletion of the TPO's secondary adjustment/interest imputation, finding no basis for such secondary adjustment under Chapter X, and accordingly dismissed the Revenue's appeal. Case-Laws Income Tax Fri, 13 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464401