https://www.taxtmi.com/caselaws?id=122644 The Tribunal partly allowed the appeal, remanding the issue of Arm's Length Price (ALP) determination for the international transaction of exports of Dicamba. The Tribunal emphasized the need for a comprehensive review based on reliable data and appropriate methods, rejecting the Internal CUP and External CUP methods previously used. The matter was remanded to the Assessing Officer for fresh ALP determination by the Transfer Pricing Officer, allowing the assessee to present new evidence for consideration. en-us Mon, 30 Nov 2009 00:00:00 +0530 Tue, 29 Aug 2023 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122644 The Tribunal partly allowed the appeal, remanding the issue of Arm's Length Price (ALP) determination for the international transaction of exports of Dicamba. The Tribunal emphasized the need for a comprehensive review based on reliable data and appropriate methods, rejecting the Internal CUP and External CUP methods previously used. The matter was remanded to the Assessing Officer for fresh ALP determination by the Transfer Pricing Officer, allowing the assessee to present new evidence for consideration. Case-Laws Income Tax Mon, 30 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122644