https://www.taxtmi.com/caselaws?id=122990 The Tribunal directed the Assessing Officer to adjust the Arm's Length Price (ALP) only concerning the international transactions with associated enterprises, apply the 5% standard deduction per the proviso to section 92C, and recomputed the ALP based on revised calculations. The appeal was partly allowed for statistical purposes, instructing the AO to verify and apply the correct adjustments as per the Tribunal's directions. en-us Thu, 18 Nov 2010 00:00:00 +0530 Tue, 02 May 2023 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122990 The Tribunal directed the Assessing Officer to adjust the Arm's Length Price (ALP) only concerning the international transactions with associated enterprises, apply the 5% standard deduction per the proviso to section 92C, and recomputed the ALP based on revised calculations. The appeal was partly allowed for statistical purposes, instructing the AO to verify and apply the correct adjustments as per the Tribunal's directions. Case-Laws Income Tax Thu, 18 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122990