https://www.taxtmi.com/caselaws?id=787154 The article reviews ITAT Ahmedabad principles on transfer pricing, goodwill depreciation, common expense allocation, weighted deduction, interest disallowance, section 14A, and TDS on non-resident commission. It notes that an internal CUP can be accepted for loan interest and that no separate receivables adjustment survives where TNMM and working capital adjustment already address the issue. It also records that goodwill arising on amalgamation may qualify as a depreciable intangible asset, that unit-wise common expense allocation can create double disallowance, that section 35(2AB) deduction was not confined to Form 3CL for the relevant period, and that section 14A and section 40(a)(i) disallowances depend on exempt income and taxability in India. en-us Tue, 24 Feb 2026 00:00:00 +0530 Tue, 04 Aug 2026 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787154 The article reviews ITAT Ahmedabad principles on transfer pricing, goodwill depreciation, common expense allocation, weighted deduction, interest disallowance, section 14A, and TDS on non-resident commission. It notes that an internal CUP can be accepted for loan interest and that no separate receivables adjustment survives where TNMM and working capital adjustment already address the issue. It also records that goodwill arising on amalgamation may qualify as a depreciable intangible asset, that unit-wise common expense allocation can create double disallowance, that section 35(2AB) deduction was not confined to Form 3CL for the relevant period, and that section 14A and section 40(a)(i) disallowances depend on exempt income and taxability in India. Case-Laws Income Tax Tue, 24 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787154