https://www.taxtmi.com/caselaws?id=203808 The Tribunal upheld the CIT(A)'s decision, finding that the operating gross profit margin improved, and prices charged for Niger Seeds exceeded market prices. The Tribunal dismissed the revenue's appeal, affirming that the assessee's transfer pricing adjustments were correctly deleted, gross margin differences were justified by crop failure and increased costs, details submitted were adequately verified, and increased administrative costs were reasonable due to division closure. en-us Wed, 21 Jul 2010 00:00:00 +0530 Mon, 20 Jun 2011 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203808 The Tribunal upheld the CIT(A)'s decision, finding that the operating gross profit margin improved, and prices charged for Niger Seeds exceeded market prices. The Tribunal dismissed the revenue's appeal, affirming that the assessee's transfer pricing adjustments were correctly deleted, gross margin differences were justified by crop failure and increased costs, details submitted were adequately verified, and increased administrative costs were reasonable due to division closure. Case-Laws Income Tax Wed, 21 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203808