https://www.taxtmi.com/caselaws?id=466973 Tribunal directed that transfer pricing directions from a quasi judicial Dispute Resolution Panel must be speaking and reasoned; TP issue remitted to DRP and assessment set aside insofar as TP is concerned. Tribunal allowed tax holiday deduction for the acquired UB Plaza STPI unit, and treated the Titanium unit as an expansion of UB Plaza entitling it to deduction with first year alignment; absence of an asset schedule was noted. Following precedent, the Tribunal held total turnover includes export plus domestic turnover so reductions from export turnover must reduce total turnover for deduction computation. Debonding charges were held capital and disallowed as revenue relief. en-us Thu, 28 Sep 2017 00:00:00 +0530 Fri, 27 Feb 2026 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466973 Tribunal directed that transfer pricing directions from a quasi judicial Dispute Resolution Panel must be speaking and reasoned; TP issue remitted to DRP and assessment set aside insofar as TP is concerned. Tribunal allowed tax holiday deduction for the acquired UB Plaza STPI unit, and treated the Titanium unit as an expansion of UB Plaza entitling it to deduction with first year alignment; absence of an asset schedule was noted. Following precedent, the Tribunal held total turnover includes export plus domestic turnover so reductions from export turnover must reduce total turnover for deduction computation. Debonding charges were held capital and disallowed as revenue relief. Case-Laws Income Tax Thu, 28 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466973