https://www.taxtmi.com/caselaws?id=793160 Transfer pricing adjustment on management fees was deleted on the basis of earlier year decisions on identical facts, applying the principle of consistency. The article also notes that additions arising from processing under section 143(1) for alleged double addition required factual verification and were remanded to the Assessing Officer. Short grant of TDS credit and levy of interest were likewise sent back for verification, including whether the return was filed within the extended due date, with consequential relief to be granted if admissible. en-us Tue, 05 May 2026 00:00:00 +0530 Wed, 10 Jun 2026 07:26:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793160 Transfer pricing adjustment on management fees was deleted on the basis of earlier year decisions on identical facts, applying the principle of consistency. The article also notes that additions arising from processing under section 143(1) for alleged double addition required factual verification and were remanded to the Assessing Officer. Short grant of TDS credit and levy of interest were likewise sent back for verification, including whether the return was filed within the extended due date, with consequential relief to be granted if admissible. Case-Laws Income Tax Tue, 05 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793160