https://www.taxtmi.com/caselaws?id=790396 Omission of clause (i) of section 92BA without a saving clause was treated as retrospective, so transfer pricing adjustment based solely on that deleted provision was held unsustainable. Brokerage paid for procuring tenants was partly allowed as business expenditure under section 37(1) where invoices established direct business nexus, with the balance left for verification. Receipts from car parking, fixed deposits created for business exigencies, permission charges and licence fee were held to have direct nexus with the SEZ undertaking and were allowed as deduction under section 80IAB, rather than being taxed as income from other sources. en-us Wed, 08 Apr 2026 00:00:00 +0530 Fri, 24 Apr 2026 08:52:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790396 Omission of clause (i) of section 92BA without a saving clause was treated as retrospective, so transfer pricing adjustment based solely on that deleted provision was held unsustainable. Brokerage paid for procuring tenants was partly allowed as business expenditure under section 37(1) where invoices established direct business nexus, with the balance left for verification. Receipts from car parking, fixed deposits created for business exigencies, permission charges and licence fee were held to have direct nexus with the SEZ undertaking and were allowed as deduction under section 80IAB, rather than being taxed as income from other sources. Case-Laws Income Tax Wed, 08 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790396