https://www.taxtmi.com/caselaws?id=782647 ITAT Ahmedabad upheld the order of CIT(A) in favour of the assessee on both issues. Regarding transfer pricing adjustment on corporate guarantee fee/commission to AEs, the Tribunal followed its own decisions in the assessee's earlier years, noting no change in facts or law, and sustained deletion of the TP upward adjustment. On the treatment of MEIS receipts, ITAT, relying on its prior orders in the assessee's cases and guided by SC jurisprudence, affirmed the characterization of MEIS incentives as capital receipts. Consequently, the Revenue's appeal was dismissed and the relief granted by CIT(A) stood confirmed. en-us Tue, 25 Nov 2025 00:00:00 +0530 Tue, 02 Dec 2025 08:35:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782647 ITAT Ahmedabad upheld the order of CIT(A) in favour of the assessee on both issues. Regarding transfer pricing adjustment on corporate guarantee fee/commission to AEs, the Tribunal followed its own decisions in the assessee's earlier years, noting no change in facts or law, and sustained deletion of the TP upward adjustment. On the treatment of MEIS receipts, ITAT, relying on its prior orders in the assessee's cases and guided by SC jurisprudence, affirmed the characterization of MEIS incentives as capital receipts. Consequently, the Revenue's appeal was dismissed and the relief granted by CIT(A) stood confirmed. Case-Laws Income Tax Tue, 25 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782647