https://www.taxtmi.com/caselaws?id=793877 The article addresses recurring income-tax issues decided in the assessee's favour on consistency: transfer pricing adjustments on interest to associated enterprises and corporate guarantee fee were upheld on the basis of earlier years and comparable facts; deduction under section 80-IA was allowed for the rail system, water system and CER receipts; relief under section 14A and the corresponding book-profit adjustment under section 115JB was sustained because interest-free funds exceeded investments; and receipts from prepayment of sales tax deferrals were treated as capital, while the project-creditor write-off was not taxed under section 28(iv). The overall approach was to follow prior year and related-group decisions where no material change in facts was shown. en-us Thu, 30 Apr 2026 00:00:00 +0530 Tue, 23 Jun 2026 11:32:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793877 The article addresses recurring income-tax issues decided in the assessee's favour on consistency: transfer pricing adjustments on interest to associated enterprises and corporate guarantee fee were upheld on the basis of earlier years and comparable facts; deduction under section 80-IA was allowed for the rail system, water system and CER receipts; relief under section 14A and the corresponding book-profit adjustment under section 115JB was sustained because interest-free funds exceeded investments; and receipts from prepayment of sales tax deferrals were treated as capital, while the project-creditor write-off was not taxed under section 28(iv). The overall approach was to follow prior year and related-group decisions where no material change in facts was shown. Case-Laws Income Tax Thu, 30 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793877