https://www.taxtmi.com/caselaws?id=203025 The Tribunal allowed the appeal, directing the Assessing Officer to determine the Arm's Length Price (ALP) for the net transaction of Rs. 94 lakhs using the Resale Price Method (RPM) with appropriate comparables. If the variance is less than 5%, no adjustment should be made. The Tribunal emphasized that ALP adjustments should only be made for international transactions and set aside the issue for fresh adjudication. The appeal of the assessee was allowed for statistical purposes. en-us Fri, 28 Jan 2011 00:00:00 +0530 Fri, 24 Aug 2012 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203025 The Tribunal allowed the appeal, directing the Assessing Officer to determine the Arm's Length Price (ALP) for the net transaction of Rs. 94 lakhs using the Resale Price Method (RPM) with appropriate comparables. If the variance is less than 5%, no adjustment should be made. The Tribunal emphasized that ALP adjustments should only be made for international transactions and set aside the issue for fresh adjudication. The appeal of the assessee was allowed for statistical purposes. Case-Laws Income Tax Fri, 28 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203025