ITAT deletes transfer pricing royalty adjustment, disallowances under section 14A and section 40(a)(i), remanding other issues.
ITAT deletes transfer pricing royalty adjustment, disallowances under section 14A and section 40(a)(i), remanding other issues. Issue Whether transfer pricing adjustments on royalty and commission, capital gains indexation, section 54G additional exemption claims, overseas commission withholding taxes, and section 14A disallowance are sustainable. Facts Royalty TP Adjustment (AY 2012-13 & 2013-14): Assessee paid an 8%… Read More »